WSR 97-21-022

PERMANENT RULES

DEPARTMENT OF REVENUE

[Filed October 7, 1997, 9:21 a.m.]

Date of Adoption: October 7, 1997.

Purpose: To repeal an excise tax rule that simply explains that the real estate conveyance tax program was repealed effective May 18, 1987. This rule provides no important tax reporting information or instructions.

Citation of Existing Rules Affected by this Order: Repealing WAC 458-20-184 Tax on conveyances repealed.

Statutory Authority for Adoption: RCW 82.32.300.

Adopted under preproposal statement of inquiry filed as WSR 97-14-042 on June 27, 1997.

Number of Sections Adopted in Order to Comply with Federal Statute: New 0, amended 0, repealed 0; Federal Rules or Standards: New 0, amended 0, repealed 0; or Recently Enacted State Statutes: New 0, amended 0, repealed 0.

Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, amended 0, repealed 0.

Number of Sections Adopted on the Agency's own Initiative: New 0, amended 0, repealed 1.

Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, amended 0, repealed 0.

Number of Sections Adopted using Negotiated Rule Making: New 0, amended 0, repealed 0; Pilot Rule Making: New 0, amended 0, repealed 0; or Other Alternative Rule Making: New 0, amended 0, repealed 0.

Effective Date of Rule: Thirty-one days after filing.

October 6, 1997

Russell W. Brubaker