WSR 04-02-070



[ Filed January 7, 2004, 10:53 a.m. ]

Subject of Possible Rule Making: WAC 458-20-252 Hazardous substance tax and 458-20-265 Petroleum products tax.

Statutes Authorizing the Agency to Adopt Rules on this Subject: RCW 83.32.300 and 82.01.060(2).

Reasons Why Rules on this Subject may be Needed and What They Might Accomplish: WAC 458-20-252 currently explains the provisions of chapter 82.21 RCW, Hazardous substance tax -- Model Toxics Control Act, and chapter 82.23A RCW, Petroleum products -- Underground storage tank program funding. It describes what products are subject to tax, who is subject to the tax, how the value of the products is determined, how credits and exemptions are applied, and the method of payment.

The department is considering revising and updating the information in this rule to recognize current business practices and to incorporate the provisions of chapter 105, Laws of 2002. It is also considering removing the discussion of the petroleum products tax (chapter 82.23A RCW) from Rule 252 and setting forth the information in a new rule, WAC 458-20-265. These changes will provide more complete and accurate information to taxpayers and department personnel.

Other Federal and State Agencies that Regulate this Subject and the Process Coordinating the Rule with These Agencies: Chapter 82.21 RCW provides the Department of Revenue with the authority to administer and collect the hazardous substance and petroleum products taxes. The Department of Ecology (DOE) regulates the clean up of sites contaminated by hazardous substances and administers the Model Toxics Control Act. The petroleum products tax is deposited into the pollution liability insurance program trust account administered by the Pollution Liability Insurance Agency (PLIA). The department anticipates consulting with DOE and PLIA during the rule-making process with respect to these rules.

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 proposed changes is available via a link at Written comments on and/or requests for paper copies of the rule may be directed to Anne Solwick, Legislation and Policy, P.O. Box 47467, Olympia, WA 98504-7467, phone (360) 570-6129, fax (360) 664-0693, e-mail

Location and Date of Public Meeting: Capital Plaza Building, 4th Floor Large Conference Room, 1025 Union Avenue S.E., Olympia, WA 98501, on February 9, 2004, at 9:30 a.m. Assistance for persons with disabilities: Contact Sandy Davis no later than ten days before the hearing date, TDY 1-800-451-7985 or (360) 725-7499.

January 6, 2004

Alan R. Lynn

Rules Coordinator

Legislation and Policy Division

Legislature Code Reviser 


Washington State Code Reviser's Office