WSR 12-01-096



[ Filed December 20, 2011, 3:11 p.m. ]

     Subject of Possible Rule Making: WAC 458-20-10202 (Rule 10202) Brief adjudicative proceedings for matters related to reseller permits, this rule explains the procedure and process regarding the brief adjudicative proceedings adopted by the department for the following issues:

A determination of whether an applicant meets the criteria for a reseller permit per WAC 458-20-10201 (Rule 10201) Application process and eligibility requirements for reseller permits; and
On the administrative appeal of an initial order denying a taxpayer's application for a reseller permit, a determination as to whether the department's order denying the application was correctly based on the criteria for approving reseller permits as set forth in WAC 458-20-10201.

     Statutes Authorizing the Agency to Adopt Rules on this Subject: RCW 82.32.300, 82.01.060(2), 82.32.780.

     Reasons Why Rules on this Subject may be Needed and What They Might Accomplish: The department is considering an amendment to Rule 10202 to adopt the brief adjudicative proceedings for the following:

A determination of whether a reseller permit should be revoked using the criteria per RCW 82.32.780 and WAC 458-20-102 (Rule 102) Reseller permits; and
On the administrative appeal of an initial order revoking a taxpayer's reseller permit, a determination as to whether the department's order revoking the permit was correctly based on the criteria as set forth in RCW 82.32.780 and WAC 458-20-102.

     Other Federal and State Agencies that Regulate this Subject and the Process Coordinating the Rule with These Agencies: None.

     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. A preliminary draft of possible rule changes is available via the department's on-line Rules Agenda.

     Written comments may be submitted by mail and should be directed to Gayle Carlson, Interpretations and Technical Advice Division, e-mail, or ITA Division, P.O. Box 47453, Olympia, WA 98504-7453.

     Written and oral comments will be accepted at the public meeting.

     Public Meeting Location: Capital Plaza Building, 4th Floor Large Conference Room (L&P), 1025 Union Avenue S.E., Olympia, WA, on January 24, 2012, at 1:30 p.m.

     Assistance for Persons with Disabilities: Contact Mary Carol LaPalm, (360) 725-7499 or Renee Cosare, (360) 725-7514 no later than ten days before the meeting date. For hearing impaired please contact us via the Washington relay operator at (800) 833-6384.

December 20, 2011

Alan R. Lynn

Rules Coordinator

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