WSR 98-01-111

PERMANENT RULES

DEPARTMENT OF REVENUE

[Filed December 18, 1997, 10:00 a.m.]

Date of Adoption: December 18, 1997.

Purpose: To repeal two excise tax rules because: (1) The information addressed WAC 458-20-137 is also discussed in other rules adopted by the department, such as WAC 458-20-136 Manufacturing, processing for hire, fabricating and 458-20-19301 Multiple activities tax credits; and (2) the statutes on which WAC 458-20-253 was based have been repealed (RCW 82.08.065 and 59.22.060).

Citation of Existing Rules Affected by this Order: Repealing WAC 458-20-137 (Rule 137) Articles manufactured and installed and 458-20-253 (Rule 253) Mobile homes and mobile home park fee.

Statutory Authority for Adoption: RCW 82.32.300.

Adopted under preproposal statement of inquiry filed as WSR 97-21-003 on October 1, 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Number of Sections Adopted in Order to Comply with Federal Statute: New 0, amended 0, repealed 0; Federal Rules or Standards: New 0, amended 0, repealed 0; or Recently Enacted State Statutes: New 0, amended 0, repealed 0.

Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, amended 0, repealed 0.

Number of Sections Adopted on the Agency's own Initiative: New 0, amended 0, repealed 2.

Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, amended 0, repealed 0.

Number of Sections Adopted using Negotiated Rule Making: New 0, amended 0, repealed 0; Pilot Rule Making: New 0, amended 0, repealed 0; or Other Alternative Rule Making: New 0, amended 0, repealed 0.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

December 18, 1997

Russell W. Brubaker