WSR 05-09-121

PREPROPOSAL STATEMENT OF INQUIRY

DEPARTMENT OF REVENUE


[ Filed April 20, 2005, 10:58 a.m. ]

Subject of Possible Rule Making: WAC 458-20-268 Annual surveys for certain tax adjustments.

Statutes Authorizing the Agency to Adopt Rules on this Subject: RCW 82.32.300 and 82.01.060(2).

Reasons Why Rules on this Subject may be Needed and What They Might Accomplish: In order to take certain tax credits and deferrals ("tax adjustments"), taxpayers must file an annual survey with the Department of Revenue containing certain information about their business activities and employment. The department anticipates adopting a new permanent WAC 458-20-268 Annual surveys for certain tax adjustments, to explain the survey requirements for tax adjustments provided to the high technology industry and the manufacturing industry located in rural areas. This rule would explain who is required to file an annual survey, how to file a survey, and what information must be included in the surveys.

Process for Developing New Rule: Parties interested in this rule making may contact the individual listed below. The public may also participate by providing written comments throughout this rule making or giving oral testimony at the public meeting or public hearing.

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. The department will be using WAC 458-20-268 Emergency rule, as a preliminary rule draft for discussion purposes. WAC 458-20-268 is available upon request and posted on the department's web site www.dor.wa.gov. Written comments on and/or requests for copies of the rule may be directed to Julie Sexton, Legislation and Policy Division, P.O. Box 47467, Olympia, WA 98504-7467, e-mail JulieS@dor.wa.gov, phone 570-6135, fax (360) 664-0693.

Public Meeting Locations: At the Fourth & Blanchard Building, 2101 Fourth Avenue, 14th Floor, Suite 1400, Seattle, phone (206) 956-3002, on June 6, at 10:00 a.m.; at the Holiday Inn Express, 1745 Kittleson Road, The Meeting Room, Moses Lake, phone 1-800-576-7500, on June 7, at 1:30 p.m.; at the Capitol Plaza Building, 4th Floor, Executive Large Conference Room, 1025 Union Avenue S.E., Olympia, phone (360) 570-6124, on June 8, at 10:00 a.m.; and at the Department of Revenue, Conference Room, 8008 N.E. Fourth Plain Road, Vancouver, (access to building information: From N.E. 4th Plain Boulevard, turn right into parking lot (south side of Vancouver Plaza). Office is at far (west) end of parking lot (behind WINCO Foods Store). Public meeting sign will be placed by the conference room entrance), phone (360) 260-6176, on June 9, at 1:30 p.m.

April 20, 2005

Alan R. Lynn

Rules Coordinator

Washington State Code Reviser's Office