EXPEDITED REPEAL
The Following Sections are Proposed for Expedited Repeal: WAC 458-12-125 Situs of personalty--Merchants and manufacturers and 458-12-390 State levy--Fertilizers and insecticides held by farmers--Inventory.
Rules Proposed for Expedited Repeal Meet the Following Criteria: Statute on which the rule was based has been repealed and has not been replaced by another statute providing statutory authority for the rule; and rule is no longer necessary because of changed circumstances.
Any person who objects to the repeal of the rule must file a written objection to the repeal within thirty days after publication of this preproposal statement of inquiry.
Address Your Objection to: Kim M. Qually, Department of Revenue, P.O. Box 47467, Olympia, WA 98504-7467, fax (360) 664-0693, e-mail kimq@dor.wa.gov.
Reason the Expedited Repeal of the Rule is Appropriate: WAC 458-12-125, the portion of RCW 84.44.010 that this rule implements was repealed by chapter 301, Laws of 1994.
WAC 458-12-390, although the rule reaches the proper conclusion that insecticides and fertilizers described in the rule are exempt from taxation, the process required to claim the exemption is not provided in law.
August 3, 2000
Claire Hesselholt
Rules Manager
Legislation and Policy Division