Date of Adoption: November 23, 1999.

Purpose: To repeal WAC 192-12-076 and replace it with WAC 192-320-060 Delinquent predecessor taxes.

Citation of Existing Rules Affected by this Order: Repealing WAC 192-12-076.

Statutory Authority for Adoption: Chapters 34.05 and 50.12 RCW.

Other Authority: Portion of RCW 50.29.062.

Adopted under notice filed as WSR 99-19-013 on September 7, 1999.

Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 0, Repealed 0.

Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.

Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 0, Repealed 0.

Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 0.

Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 0, Repealed 0.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 15, 1999

Carver Gayton

Commissioner

RCW 50.29.062 provides that a successor employer, defined in WAC 192-300-050, will be assigned the tax rate of the predecessor employer. If the successor employer has been assigned the maximum tax rate due to late or nonpayment of taxes to the department by the predecessor employer; they may receive a lower rate upon completion of the following:

a. submit a written request to the department; and

b. payment of delinquent tax payments by the cut-off date of September 30th; or

c. if the purchase was finalized after September 30th and all reports and any taxes due are submitted within thirty (30) days of escrow closure, or purchase of the business.

The successor employer will receive the tax rate of the predecessor employer as if the taxes had been paid timely. The successor will keep this rate until eligible under experience rating statutes for a different rate.

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Reviser's note: The unnecessary underscoring in the above section occurred in the copy filed by the agency and appears in the Register pursuant to the requirements of RCW 34.08.040.
REPEALER

     The following section of the Washington Administrative Code is repealed:

WAC 192-12-076

Delinquent predecessor taxes.

© Washington State Code Reviser's Office