WSR 01-01-142

PREPROPOSAL STATEMENT OF INQUIRY

DEPARTMENT OF REVENUE


[ Filed December 20, 2000, 10:54 a.m. ]

Subject of Possible Rule Making: New section WAC 458-20-17802 Collection of use tax by county auditors and Department of Licensing -- Measure of tax.

Statutes Authorizing the Agency to Adopt Rules on this Subject: RCW 82.12.045(6), 82.32.300.

Reasons Why Rules on this Subject may be Needed and What They Might Accomplish: This rule is necessary to explain how county auditors, their subagents, and the Department of Licensing determine the measure of any use tax due when a person transfers the certificate of ownership of a motor vehicle.

Other Federal and State Agencies that Regulate this Subject and the Process Coordinating the Rule with These Agencies: The Department of Revenue has authorized county auditors and the Department of Licensing to collect the use tax when a person applies to transfer the certificate of ownership of a motor vehicle under the authority of RCW 82.12.045. The Department of Licensing has instituted an automated system to help determine the measure of use tax due at the time of transfer, and is being consulted with and asked to provide input for this rule-making activity.

Process for Developing New Rule: Modified negotiated rule making.

Interested parties can participate in the decision to adopt the new rule and formulation of the proposed rule before publication. Written comments may be submitted by mail, fax or at the public meeting. Oral comments will be accepted at the public meeting. A preliminary draft of the new rule is available upon request. Written comments on and/or requests for copies of the rule may be directed JoAnne Gordon, Legislation and Policy, P.O. Box 47467, Olympia, WA 98504-7467, phone (360) 570-6121, e-mail joanneg@dor.wa.gov, fax (360) 664-0693.

     Location and Date of Public Meeting: Capital Plaza Building, 4th Floor, Large Conference Room, 1025 East Union Avenue, Olympia, WA. The meeting will be held January 31, 2001, at 10:00 a.m.

     Assistance for Persons with Disabilities: Contact Ginny Dale no later than ten days before the hearing date, TDD 1-800-451-7985 or (360) 570-6176.

December 20, 2000

Claire Hesselholt, Rules Manager

Legislation and Policy Division

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