WSR 03-09-099

INTERPRETIVE AND POLICY STATEMENT

DEPARTMENT OF REVENUE


[ Filed April 21, 2003, 11:43 a.m. ]


CANCELLATION OF INTERPRETIVE AND/OR POLICY STATEMENTS


     This announcement of the cancellation of these interpretive statements is being published in the Washington State Register pursuant to the requirements of RCW 34.05.230(4).

     The Department of Revenue has cancelled the following Excise Tax Advisories effective April 21, 2003.

    
     ETA 064.04.208 Intercompany Loans of Gasoline, Oil, and Similar Products

     ETA 428.04.103.208 Exchange Agreements Involving Inventory


     These documents explain the application of the accommodation sale exemption to intercompany loans/exchange agreements for fungible products. These documents are being canceled because this issue is addressed in the latest revision of WAC 458-20-208 (Exemptions for adjustments of new motor vehicle inventory between new car dealers and accommodation sales).

     Questions regarding the cancellation of these documents may be directed to Alan R. Lynn, Legislation and Policy, P.O. Box 47467, Olympia, WA 98504-7467, phone (360) 570-6125, fax (360) 664-0693, Internet alanl@dor.wa.gov.

Alan R. Lynn

Rules Coordinator

Legislature Code Reviser 

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