PREPROPOSAL STATEMENT OF INQUIRY
Subject of Possible Rule Making: The following real estate excise tax rules: WAC 458-61A-105 Mobile and floating home sales, 458-61A-202 Inheritance or devise, 458-61A-205 Governmental transfers, 458-61A-206 Condemnation proceedings, 458-61A-207 Bankruptcy, 458-61A-208 Foreclosure -- Deeds in lieu of foreclosure -- Sales pursuant to court order, 458-61A-210 Irrevocable trusts, 458-61A-213 IRS "tax deferred" exchange, 458-61A-215 Clearing or exiting title, and additions to title, 458-61A-301 Payment of tax, collection responsibility, audit responsibility, and tax rulings, 458-61A-303 Affidavit, and 458-61A-304 Supplemental statements.
Statutes Authorizing the Agency to Adopt Rules on this Subject: RCW 82.45.150.
Reasons Why Rules on this Subject may be Needed and What They Might Accomplish: The department is considering amendments to the rules on REET affidavit requirements to provide county treasurers the flexibility in deciding what conveyances require a REET affidavit, and when documents are needed to substantiate certain exemptions in order to process affidavits. The department is also proposing edits to correct typographical errors in the rules.
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 online Rules Agenda.
Written comments may be submitted by mail and should be directed to David Hesford at either of the following addresses: E-mail DavidH@dor.wa.gov, or mailing address 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 L&P Conference Room, 1025 Union Avenue S.E., Olympia, WA, on July 16, 2013, at 10:00 a.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.
June 5, 2013
Alan R. Lynn