INTERPRETIVE STATEMENT
The Department of Revenue has issued the following Excise Tax Advisories:
ETA 2009-1S.32 BTA Nonacquiescence. This is the first supplement to ETA 2009, and identifies four BTA decisions to which the department does not acquiesce. ETA 2009, which explains the application of BTA decisions and when the department will announce a statement regarding adverse BTA decisions via an ETA or ETA supplement, and all its supplements should be retained.
ETA 2011-2S.32 Withdrawal of published determinations. This is the second supplement to ETA 2011, and announces the withdrawal of Det. 98-101, 18 WTD 260. ETA 2011, which explains the situations under which the department will announce the withdrawal of a Washington Tax Decision (WTD) via an ETA or ETA supplement, and all its supplements should be retained.
Copies of these documents are available via the internet at http://dor.wa.gov/content/rules_laws/eta/eta.htm or a request for copies may be directed to Roseanna Hodson, Legislation and Policy, P.O. Box 47467, Olympia, WA 98504-7467, phone (360) 570-6119, fax (360) 664-0693.
Alan R. Lynn
Rules Coordinator