WSR 02-14-034

PERMANENT RULES

BOARD OF TAX APPEALS


[ Filed June 25, 2002, 2:22 p.m. ]

     Date of Adoption: June 13, 2002.

     Purpose: The purpose of the amendments is to inform everyone who deals with the board how the board will consider its own decisions for purposes of deciding cases.

     Citation of Existing Rules Affected by this Order: Amending WAC 456-09-950 and 456-10-750.

     Statutory Authority for Adoption: RCW 82.03.170.

      Adopted under notice filed as WSR 02-09-029 on April 9, 2002.

     Changes Other than Editing from Proposed to Adopted Version: At the request of the Department of Revenue, the board added a phrase to WAC 456-09-950(2) and 456-10-750(2) to clarify that the board's decisions are binding only "on the board or any hearing officer" of the board.

     Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 0, Repealed 0.

     Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.

     Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 6, Repealed 0.

     Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 6, Repealed 0.

     Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0;      Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 6, Repealed 0.
     Effective Date of Rule: Thirty-one days after filing.

June 24, 2002

R. A. Virant

Executive Director

OTS-5596.2


AMENDATORY SECTION(Amending Order 89-02, filed 5/2/89)

WAC 456-09-950   Final decision -- Precedential decisions.   (1) When an appeal has been heard or the record considered by a majority of the board, a final decision may be adopted which shall contain findings and conclusions as to each contested issue of fact and law.

     (2) All final decisions signed by at least two members of the board are precedential and binding on the board or any hearing officer in accordance with the legal doctrine of stare decisis.

     (3) All other decisions issued by the board or any hearing officer may be cited to the board and may be considered by the board or any hearing officer as persuasive, but nonbinding, authority.

[Statutory Authority: RCW 82.03.170. 89-10-056 (Order 89-02), § 456-09-950, filed 5/2/89.]

OTS-5597.2


AMENDATORY SECTION(Amending Order 89-03, filed 5/2/89)

WAC 456-10-750   Final decision -- Precedential decisions.   (1) When an appeal has been heard or the record considered by a majority of the board, a final decision may be adopted which shall contain findings and conclusions as to each contested issue of fact and law.

     (2) All final decisions signed by at least two members of the board are precedential and binding on the board or any hearing officer in accordance with the legal doctrine of stare decisis.

     (3) All other decisions issued by the board or any hearing officer may be cited to the board and may be considered by the board or any hearing officer as persuasive, but nonbinding, authority.

[Statutory Authority: RCW 82.03.170. 89-10-057 (Order 89-03), § 456-10-750, filed 5/2/89.]

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