WSR 16-07-073 EXPEDITED RULES DEPARTMENT OF REVENUE [Filed March 17, 2016, 9:22 a.m.]
Title of Rule and Other Identifying Information: As a result of the adoption of WAC 458-20-100 Informal administrative reviews, new clarifying language concerning informal review hearings has been added to the following rule. The rule being amended under this proposal is WAC 458-40-670 Timber excise tax—Chipwood and small log destinations.
NOTICE
THIS RULE IS BEING PROPOSED UNDER AN EXPEDITED RULE-MAKING PROCESS THAT WILL ELIMINATE THE NEED FOR THE AGENCY TO HOLD PUBLIC HEARINGS, PREPARE A SMALL BUSINESS ECONOMIC IMPACT STATEMENT, OR PROVIDE RESPONSES TO THE CRITERIA FOR A SIGNIFICANT LEGISLATIVE RULE. IF YOU OBJECT TO THIS USE OF THE EXPEDITED RULE-MAKING PROCESS, YOU MUST EXPRESS YOUR OBJECTIONS IN WRITING AND THEY MUST BE SENT TO Mark E. Bohe, Department of Revenue, P.O. Box 47453, Olympia, WA 98504-7453, e-mail markbohe@dor.wa.gov, AND RECEIVED BY May 23, 2016.
Purpose of the Proposal and Its Anticipated Effects, Including Any Changes in Existing Rules: This proposal incorporates new terms used for informal review hearings under recently adopted WAC 458-20-100 Informal administrative reviews. The rule in this proposal is having the title "Informal administrative reviews" added for WAC 458-20-100; and the term "appeal" changed to "review."
Copies of draft rules are available for viewing and printing on our web site at Rules Agenda.
Reasons Supporting Proposal: This proposal incorporates new terms used for informal review hearings under recently adopted WAC 458-20-100 Informal administrative reviews. These amendments add clarifying language to the rule in this proposal.
Rule is not necessitated by federal law, federal or state court decision.
Name of Proponent: Department of revenue, governmental.
Name of Agency Personnel Responsible for Drafting: Mark Bohe, 1025 Union Avenue S.E., Suite #544, Olympia, WA, (360) 534-1574; Implementation and Enforcement: Marcus Glasper, 1025 Union Avenue S.E., Suite #500, Olympia, WA, (360) 534-1615.
March 17, 2016
Kevin Dixon
Rules Coordinator
AMENDATORY SECTION (Amending WSR 00-24-068, filed 12/1/00, effective 1/1/01)
WAC 458-40-670 Timber excise tax—Chipwood and small log destinations.
(1) Introduction. This rule describes the procedure by which businesses that process chipwood, chipwood products, and/or small logs can become approved chipwood or small log destinations.
(2) Chipwood destinations. Businesses that process logs to produce chips or chip products may be designated as approved "chipwood destinations." Logs delivered to the log yards approved as "chipwood destinations" for the purpose of being chipped may be reported as chipwood and have the volume measured by weight.
(a) The department of revenue will maintain a current list of approved chipwood destinations. This list will be updated as necessary and will be formally reviewed by the department of revenue at least twice a year. A list of approved chipwood destinations is available from the forest tax section of the department of revenue.
(b) A log processor in the business of processing logs to produce chips or chip products that has not been designated as an approved destination may file an application to be listed as an approved chipwood destination. The application should be submitted to the Department of Revenue, Forest Tax Section, P. O. Box 47472, Olympia, Washington 98504-7472. To qualify as an approved destination, not less than ninety percent of the weight volume of logs delivered to and purchased by the log processor for chipping at a specified log yard or location must be processed to produce chips or chip products.
(c) Any applicant seeking administrative review of the department of revenue's decision made under (b) of this subsection may ((appeal)) seek review of the decision in accordance with WAC 458-20-100 (((Appeals, small claims and settlements)) Informal administrative reviews).
(3) Logs chipped in the woods. Logs chipped in the woods may also be reported as chipwood. Volume must be measured in net weight of green chips.
(4) Other chipwood processing locations. Logs processed at locations other than those listed on the approved list of chipwood destinations maintained by the department of revenue and other than as provided in subsection (3) of this rule may be reported as chipwood volume when scaled as utility grade logs, based on log scaling or upon approved sample log scaling methods.
If a harvester reports chipwood volume that was delivered to a location that is not listed as an approved chipwood destination and there has been no log scaling or approved sample log scaling, the chipwood volume so reported will be converted by the department of revenue to the appropriate sawlog volume in accordance with WAC 458-40-680 for purposes of timber excise taxation.
(5) Small log destinations. Businesses that process small logs as defined in WAC 458-40-610 may be designated as approved "small log destinations."
(a) The department of revenue will maintain a current list of approved small log destinations. This list will be updated as necessary and will be formally reviewed by the department of revenue at least twice a year. A list of approved small log destinations is available from the forest tax section of the department of revenue.
(b) A log processor in the business of processing small logs that has not been designated as an approved destination may file an application to be listed as an approved small log destination. The application should be submitted to the Department of Revenue, Forest Tax Section, P. O. Box 47472, Olympia, Washington 98504-7472.
(c) Any applicant seeking administrative review of the department of revenue's decision made under (b) of this subsection may ((appeal)) seek review of the decision in accordance with WAC 458-20-100 (((Appeals, small claims and settlements)) Informal administrative reviews).
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