Rule making agenda

Listed below is the Department of Revenue’s (Department) semi-annual rule-making agenda for publication in the Washington state register. This list identifies rules the Department is currently working on and rules the Department anticipates working on during the next six months.

The information on this site is continually updated as the Department files rule-making notices, or as it otherwise deletes rules or adds rules that it anticipates working on over the next six months. This includes rules that are added or deleted as a result of resource allocation, legislation, court decisions, or changes in rule-making priorities.

Learn more about the rule-making process. To receive notifications on rule-making activities, sign up for email notifications via a listserv.

Current rule making activity

Rule and Title	Drafter	Preproposal CR-101	Proposal CR-102	Expedited Proposal CR-105	Adoption CR-103	Reason for Anticipated Changes	Description
WAC 458-07-035 - Listing of property – Subdivisions and segregation of interests	Rex Munger	N/A – Anticipate CR-105	N/A – Anticipate CR-105	CR-105 Filed: 11/16/2017 WSR 17-23-106	Adopted: 2/8/2018 WSR 18-05-012	Recognize 2017 legislation	WAC 458-07-035 explains when the assessor must begin the listing and valuation of property in the county. It also provides information relating to the listing and valuation of subdivisions of real property. Finally, this rule explains when a person will be allowed to pay property taxes on their partial interest in a parcel of real property.
WAC 458-14-127 - Reconvened boards – authority	Leslie Mullin	CR-101 Filed: 12/06/2017 WSR 17-24-126 Public Meeting: 1/10/18 at 10:00 A.M.	CR-102 Filed: 4/03/2018 WSR 18-08-077 Public Hearing: 5/10/18 at 10:00 A.M.	N/A – Anticipate CR-102	Anticipate adoption in the 2^nd quarter of 2018	General updates and to recognize 2015 and 2016 legislation	WAC 458-14-127 explains the authority by which boards of equalization may reconvene to hear taxpayer requests or appeals concerning property tax assessments in the current assessment year.
WAC 458-16-210 - Nonprofit organizations or associations organized and conducted for nonsectarian purposes	Leslie Mullin	CR-101 Filed: 11/1/2017 WSR 17-22-127 Public Meeting: 11/28/2017 at 10:00 A.M.	CR-102 Filed: 4/26/2018 WSR 18-10-051 Public Hearing: June 7, 2018 at 10:00 A.M.	N/A – Anticipate CR-102	Anticipate adoption in the 2^nd/3^rd quarter of 2018	General updates	WAC 458-16-210 explains the property tax exemption available under the provisions of RCW 84.36.030(1) to nonprofit organizations or associations organized and conducted for nonsectarian purposes.
WAC 458-16-260 - Nonprofit child day care centers, libraries, orphanages, homes for sick or infirm, hospitals, outpatient dialysis facilities	Leslie Mullin	CR-101 Filed: 11/1/2017 WSR 17-22-127 Public Meeting: 11/28/2017 at 10:00 A.M.	CR-102 Filed: 4/26/2018 WSR 18-10-051 Public Hearing: June 7, 2018 at 10:00 A.M.	N/A – Anticipate CR-102	Anticipate adoption in the 2^nd/3^rd quarter of 2018	General updates	WAC 458-16-260 explains the property tax exemption available under the provisions of RCW 84.36.040 for property used by nonprofit child day care centers, libraries, orphanages, homes for the sick or infirm, hospitals, and outpatient dialysis facilities. This rule also explains the property tax exemption available to property leased to and used by a hospital for hospital purposes if the hospital is established under chapter 36.62 RCW or is owned and operated by a public hospital district established under chapter 70.44 RCW.
WAC 458-16-XXX - Exemption for multipurpose senior citizen centers	Leslie Mullin	Anticipate CR-101 and Public Meeting in the 2^nd quarter of 2018	Anticipate CR-102 and Public Hearing in the 3^rd quarter of 2018	N/A – Anticipate CR-102	Anticipate adoption in the 4^th quarter of 2018	New rule to recognize 2017 legislation	The Department anticpates a new rule to explain the property tax exemption for multipurpose senior citizen centers under Substitute House Bill 1526, Chapter 301, Laws of 2017.
WAC 458-19-005 - Definitions.	Leslie Mullin	N/A - Anticipate CR-105	N/A - Anticipate CR-105	Filed CR-105: 4/25/2018 WSR 18-10-032	Anticipate adoption in the 2^nd quarter of 2018		WAC 458-19-005 contains definitions of the terms used throughout chapters 84.52 and 84.55 RCW and chapter 458-19 WAC in the administration of the system used to levy property taxes on taxable property within the state of Washington.
WAC 458-19-010 - Levy limit and levy rate calculations.	Leslie Mullin	N/A - Anticipate CR-105	N/A - Anticipate CR-105	CR-105 Filed: 4/25/2018 WSR 18-10-032	Anticipate adoption in the 2^nd quarter of 2018.		WAC 458-19-010 explains two of the basic steps in the property tax levy setting process. First, who determines the levy limit for all taxing districts and second, who calculates the levy rate for the various taxing districts.
WAC 458-19-020 - Levy limit—Method of calculation.	TBD	N/A - Anticipate CR-105	N/A - Anticipate CR-105	CR-105 Filed: 4/25/2018 WSR 18-10-032	Anticipate adoption in the 2^nd quarter of 2018		WAC 458-19-020 explains the general method used to calculate the levy limit for the state and all other taxing districts in accordance with RCW 84.55.010, 84.55.092, 84.55.120. Except for the state levy, the same method is generally used to calculate the amount of regular property taxes that can be levied by a taxing district in any year. This rule also describes what occurs when a taxing district makes a finding of substantial need in accordance with RCW 84.55.0101 to use a limit factor in excess of one hundred percent plus inflation.
WAC 458-19-045 - Levy limit – Removal of limit (lid lift)	Rex Munger	N/A – Anticipate CR-105	N/A – Anticipate CR-105	CR-105 Filed: 11/16/2017 WSR 17-23-107	Adopted: 2/8/2018 WSR 18-05-013	Recognize 2017 legislation	WAC 458-19-045 explains the procedures for implementing a lid lift ballot measure when a taxing district wants to ask its voters for the authority to exceed the levy limit.
WAC 458-19-050 - Port district levies	Wan Chen	CR-101 Filed: 11/28/2017 WSR 17-24-025 Public Meeting: January 17, 2018 at 1:00 P.M.	CR-102 Filed: 2/16/2018 WSR 18-05-072 Public Hearing: 4/11/2018 at 10:00 A.M.	N/A - Anticipate CR-101	Adopted: 5/10/2018 WSR 18-11-054	Recognize 2015 legislation	458-19-050 describes the various port district levies and the limitations to which they are subject. Port district levies are not limited by the constitutional one percent limit nor by the statutory aggregate dollar rate limit. As set forth in RCW 84.04.140, all port district levies are regular levies regardless of whether they are voted levies.
WAC 458-19-05001 - Port district levies for industrial development district purposes authorized for levy periods not to exceed twenty years	Wan Chen	CR-101 Filed: 11/28/2017 WSR 17-24-025 Public Meeting: January 17, 2018 at 1:00 P.M.	CR-102 Filed: 2/16/2018 WSR 18-05-072 Public Hearing: 4/11/2018 at 10:00 A.M.	N/A – Anticipate CR-102	Adopted: 5/10/2018 WSR 18-11-054	New rule to recognize 2015 legislation	This rule describes the port district levies for industrial development district purposes authorized for levy periods not to exceed twenty years pursuant to RCW 53.36.160 and the limitations to which they are subject.
WAC 458-19-085 - Refunds—Procedures—Applicable limits.	Leslie Mullin	N/A - Anticipate CR-105	N/A - Anticipate CR-105	Anticipate CR-105 in the 1^st quarter of 2018	Anticipate adoption in the 2^nd quarter of 2018		WAC 458-19-085 explains the differences between the types of property tax refunds authorized under chapters 84.68 and 84.69, the procedures related to the refunds, and the effect the refunds have on levy limits and the levy setting process in general.
WAC 458-19-090 - Fire protection district formation – cities and towns.	Leslie Mullin	CR-101 Filed: 3/19/2018 WSR 18-07-072 Public Meeting: 4/25/2018 at 10:00 A.M.	CR-102 Filed: 5/22/2018 WSR 18-11-111 Public Hearing: 6/27/2018 at 10:00 A.M.	N/A - Anticipate CR-102.	Anticipate adoption in the 4^th quarter of 2018		WAC 458-19-XXX explains the calculation of the highest lawful levy for cities or towns that create a fire protection district under these conditions.
WAC 458-19-550 - State levy—Apportionment between counties.	Leslie Mullin	N/A - Anticipate CR-105	N/A - Anticipate CR-105	Anticipate CR-105 in the 1^st quarter of 2018	Anticipate adoption in the 2^nd quarter of 2018		WAC 458-19-550 explains how the state property tax levy rate is determined, how the department adjusts the previous year's apportionment because of changes and errors in taxable values reported to the department after October 1 of the preceding year, and how the limit factor set forth in RCW 84.55.010 is applied to the state levy.
WAC 458-20-121 - Sale of heat or steam – Including production by cogeneration	Rex Munger	N/A – Anticipate CR-105	N/A – Anticipate CR-105	CR-105 Filed: 11/16/2017 WSR 17-23-114	Adopted: 2/8/2018 WSR 18-05-011	Recognize 2017 legislation	WAC 458-20-121 provides tax reporting information to persons who sell heat and/or steam. Because heat and steam are often the product of a cogeneration facility, this section also provides tax information for persons operating cogeneration facilities.
WAC 458-20-134 - Commercial or industrial use	Rex Munger	N/A – Anticipate CR-105	N/A – Anticipate CR-105	CR-105 Filed: 11/16/2017 WSR 17-23-114	Adopted: 2/8/2018 WSR 18-05-011	Recognize 2017 legislation	WAC 458-20-134 explains the taxability of persons manufacturing or extracting tangible personal property for commercial or industrial use
WAC 458-20-13601 - 01Manufacturers and processors for hire – Sales and use tax exemptions for machinery and equipment	Rex Munger	CR-101 Filed: 4/04/2017 WSR 17-08-077 Public Meeting: 4/19/2017 at 10:00 A.M.	CR-102 Filed: 5/19/2017 WSR 17-11-090 Public Hearing: 6/29/2017 at 10:00 A.M.	N/A	Anticipate adoption in the 4^th quarter of 2018	General updates	WAC 458-20-13601 explains the retail sales and use tax exemptions provided by RCW 82.08.02565 and 82.12.02565 for sales to or use by manufacturers or processors for hire of machinery and equipment (M&E) used directly in a manufacturing operation or research and development operation. This rule explains the requirements that must be met to substantiate a claim of exemption.
WAC 458-20-141 - Duplicating activities and mailing bureaus	Rex Munger	Anticipate CR-101 and Public Meeting in the 3^rd quarter of 2018	Anticipate CR-102 and Public Hearing in the 4^th quarter of 2018	N/A – Anticipate CR-102	Anticipate adoption in the 1^st quarter of 2019	General updates	WAC 458-20-141 explains the B&O tax, retail sales tax, and use tax reporting responsibilities of persons who engage in duplicating activities or who provide mailing bureau services in Washington. It also discusses the taxability of delivery charges associated with direct mail.
WAC 458-20-143 - Printers and publishers of newspapers, magazines, and periodicals	Rex Munger	N/A - Anticipate CR-105	N/A - Anticipate CR-105	CR-105 Filed: 4/18/2018 WSR 18-09-103	Anticipate adoption in the 1^st quarter of 2019	General updates	WAC 458-20-143 explains the application of the business and occupation (B&O), retail sales, and use taxes to printers and/or publishers of newspapers, magazines, periodicals, and other printed materials.
WAC 458-20-144 - Printing industry	Rex Munger	N/A - Anticipate CR-105	N/A - Anticipate CR-105	CR-105 Filed: 4/18/2018 WSR 18-09-103	Anticipate adoption in the 1^st quarter of 2019	General updates	WAC 458-20-144 discusses the taxability of the printing industry.
WAC 458-20-15503 - Digital products	Aaron Deggs	CR-101 Filed: 2/6/2018 WSR 18-04-093 Public Meeting: 3/22/2018 at 1:00 P.M.	Anticipate CR-102 and Public Hearing in the 3^rd quarter of 2018	N/A – Anticipate CR-102	Anticipate adoption in the 4^th quarter of 2018	General updates	WAC 458-20-15503 provides a structured approach for determining tax liability for digital products and digital codes.
WAC 458-20-169 - Nonprofit Organizations	Tim Danforth	N/A – Anticipate CR-105	N/A – Anticipate CR-105	CR-105 Filed: 4/18/2018 WSR 18-09-103	Anticipate adoption in the 2^nd quarter of 2018	Recognize 2017 legislation	This rule explains how the B&O, retail sales, and use taxes apply to activities often performed by nonprofit organizations. Although some nonprofit organizations may be subject to other taxes (e.g., public utility or insurance premium taxes on income from utility or insurance activities), these taxes are not discussed in this rule. The rule describes the most common B&O, retail sales, and use tax exemptions and deductions that are specifically provided to nonprofit organizations by state law. Other exemptions or deductions not specific to nonprofit organizations may also apply.
WAC 458-20-176 - Commercial deep sea fishing—Commercial passenger fishing—Diesel fuel	Tim Danforth	N/A – Anticipate CR-105	N/A – Anticipate CR-105	CR-105 Filed: 4/18/2018 WSR 18-09-103	Anticipate adoption in the 2^nd quarter of 2018		This rule explains the business and occupation (B&O) tax, sales tax and use tax responsibilities of those engaged in commercial deep sea fishing, and suppliers selling to those persons.
WAC 458-20-179 - Public utility tax	Tim Danforth	N/A – Anticipate CR-105	N/A – Anticipate CR-105	CR-105 Filed: 4/18/2018 WSR 18-09-103	Anticipate adoption in the 2^nd quarter of 2018		N/A – Anticipate CR-105
WAC 458-20-183 - Amusement, recreation, and physical fitness services	Leslie Mullin	CR-101 Filed: 1/29/2018 WSR 18-04-025 Public Meeting: 3/21/2018 at 1:00 P.M.	CR-102 Filed: 3/29/2018 WSR 18-08-051 Public Hearing: 5/9/2018 at 10:00 A.M.	N/A – Anticipate CR-102	1st Emergency Filed: 2/03/2016 WSR 16-05-002 2nd Emergency Filed: WSR 16-12-040 3rd Emergency Filed: 9/22/2016 WSR 16-20-005 4th Emergency Filed: 1/19/2017 WSR 17-04-006 5th Emergency Filed: 5/16/2017 WSR 17-11-062 6th Emergency Filed: 9/13/2017 WSR 17-19-064 7th Emergency Filed: 1/09/2018 WSR 18-03-038 8th Emergency Filed: WSR 18-10-047 Adopted: 5/23/2018 WSR 18-11-126	General updates and to recognize 2015 legislation	458-20-183 provides tax reporting instructions for persons who provide amusement, recreation, and physical fitness services, including persons who receive their income in the form of dues and initiation fees.
WAC 458-20-18301 - Athletic and fitness facilities	Leslie Mullin	Anticipate CR-101 and Public Meeting in 2^nd quarter of 2018	Anticipate CR-102 and Public Hearing in the 3^rd quarter of 2018	N/A – Anticipate CR-102	Anticipate adoption in the 4^th quarter of 2018	New rule to recognize 2015 and 2017 legislation	The Department anticipates a new rule to explain the taxability of athletic or fitness facilities under House Bill 1550, Chapter 169, Laws of 2015.
WAC 458-20-193 - Interstate sales of tangible personal property	Matthew Largent	N/A – Anticipate CR-105	N/A – Anticipate CR-105	CR-105 Filed: 1/2/2018 WSR 18-02-076	Adopted: 3/6/2018 WSR 18-06-078	Recognize 2017 legislation	WAC 458-20-193 explains the application of the business and occupation (B&O) and retail sales taxes to interstate sales of tangible personal property.
WAC 458-20-19401 - Minimum nexus thresholds for apportionable activities	Matthew Largent	N/A – Anticipate CR-105	N/A – Anticipate CR-105	CR-105 Filed: 1/2/2018 WSR 18-02-076	Adopted: 3/6/2018 WSR 18-06-078	Recognize 2017 legislation	WAC 458-20-19401 provides examples of apportionable activites and wholesaling activities considered substantial nexus in Washington state and therefore are subject to B&O tax.
WAC 458-20-19402 - Single factor receipts apportionment – Generally	Wan Chen	CR-101 Filed: 7/31/2017 WSR 17-16-113 Public Meeting: 9/11/2017 at 1 p.m.	Anticipate CR-102 and Public Hearing in the 2^nd quarter of 2018	N/A – Anticipate CR-102	Anticipate adoption in the 3^rd/4^th quarter of 2018	General updates	WAC 458-20-19402 explains the apportionment method for businesses engaged in apportionable activities and that have nexus with Washington for business and occupation (B&O) tax liability incurred after May 31, 2010.
WAC 458-20-196 - Bad debts	Rex Munger	CR-101 Filed: WSR 15-05-040 Public Meeting: 3/31/2015 at 10:00 AM.	CR-102 Filed: WSR 15-10-057 Public Hearing: 6/17/2015 at 9:30 A.M. 2nd CR-102 Filed: 5/02/2018 WSR 18-10-106 Public Hearing: June 6, 2018 at 1:00 pm Anticipate second Public Hearing in the 2^nd quarter of 2018	N/A - Anticipate second CR-102	Anticipate adoption in the 3^rd quarter of 2018	General updates	458-20-196 provides information about the tax treatment of bad debts under the business and occupation (B&O), public utility, retail sales, and use taxes.
WAC 458-20-210 - Sales of tangible personal property for farming—Sales of agricultural products by farmers	Tim Danforth	N/A – Anticipate CR-105	N/A – Anticipate CR-105	CR-105 Filed: 4/18/2018 WSR 18-09-103	Anticipate adoption in the 2^nd quarter of 2018		This rule explains the application of business and occupation (B&O), retail sales, and use taxes to the sale and/or use of feed, seed, fertilizer, spray materials, and other tangible personal property for farming. This rule also explains the application of B&O, retail sales, and litter taxes to the sale of agricultural products by farmers.
WAC 458-20-24001 - Sales and use tax deferral—Manufacturing and research/development activities in high unemployment counties—Applications filed after June 30, 2010	Tim Danforth	N/A - Anticipate CR-105	N/A - Anticipate CR-105	CR-105 Filed: 4/18/2018 WSR 18-09-103	Anticipate adoption in the 2^nd quarter of 2018.	Recognize 2017 legislation.	WAC 458-20-24001 describes the sales and use tax deferral program given to eligible investment projects to promote economic stimulation, create new employment opportunities in distressed areas, and reduce poverty in certain distressed counties of the state.
WAC 458-20-24003 - Tax incentives for high technology businesses.	Tim Danforth	N/A – Anticipate CR-105	N/A – Anticipate CR-105	CR-105 Filed: 4/18/2018 WSR 18-09-103	Anticipate adoption in the 2^nd quarter of 2018		This rule explains the tax incentives, contained in chapter 82.63 RCW and RCW 82.04.4452, which apply to businesses engaged in research and development or pilot scale manufacturing in Washington in five high technology areas: Advanced computing, advanced materials, biotechnology, electronic device technology, and environmental technology.
WAC 458-20-244 - Food and food ingredients	Leslie Mullin	N/A – Anticipate CR-105	N/A – Anticipate CR-105	Anticipate CR-105 in the 1^st quarter of 2018	Anticipate adoption in the 2^nd quarter of 2018	Recognize 2017 legislation	WAC 458-20-244 provides guidelines for determining if food or food ingredients qualify for the retail sales tax and use tax exemptions under RCW 82.08.0293 and 82.12.0293 (collectively referred to in this rule as the "exemptions").
WAC 458-20-252 - Hazardous substance tax	Darius Massoudi	CR-101 Filed: 4/25/2018 WSR 18-10-038 Public Meeting: 6/6/2018 at 10:00 A.M.	Anticipate CR-102 in the 2^nd quarter of 2018.	N/A - Anticipate CR-101	Anticipate adoption in the 3^rd quarter of 2018.		WAC 458-20-252 explains the hazardous substance tax.
WAC 458-20-263 - Exemptions from retail sales and use taxes for qualifying electric generating and thermal heat producing systems using renewable energy sources	Aaron Deggs	N/A – Anticipate CR-105	Anticipate CR-105 in the 2^nd quarter of 2018	CR-105 Filed: 4/18/2018 WSR 18-09-103	Anticipate adoption in the 3^rd quarter of 2018	Recognize 2017 legislation	WAC 458-20-263 explains the requirements for exemption from retail sales and use taxes for qualifying electric generating and thermal heat producing systems using renewable energy sources.
WAC 458-20-267 - Annual reports for certain tax adjustments	Tim Danforth	N/A – Anticipate CR-105	N/A – Anticipate CR-105	CR-105 Filed: 4/18/2018 WSR 18-09-103	Anticipate adoption in the 3^rd quarter of 2018	Recognize 2017 legislation	WAC 458-20-267 explains the reporting requirements for tax adjustments provided to various industries and who is required to file annual reports for tax reporting periods beginning January 1, 2018.
WAC 458-20-267A - Annual reports for certain tax preferences.	Tim Danforth	N/A - Anticipate CR-105	N/A - Anticipate CR-105	CR-105 Filed: 4/18/18 WSR 18-09-103	Anticipate adoption in the 3^rd quarter of 2018.		This rule addresses how taxpayers taking certain tax preferences must file an annual report with the Department of Revenue (Department) providing information about their business for tax periods through December 31, 2017, only.
WAC 458-20-268 - Annual surveys for certain tax adjustments	Tim Danforth	N/A – Anticipate CR-105	N/A – Anticipate CR-105	CR-105 Filed: 4/18/2018 WSR 18-09-103	Anticipate adoption in the 3^rd quarter of 2018	Recognize 2017 legislation	WAC 458-20-268 explains the survey requirements to take certain tax credits, deferrals, and exemptions (tax adjustments). Taxpayers must file an annual survey with the department of revenue (department) containing information about their business activities and employment. This rule explains who is required to file an annual survey, how to file a survey, and what information must be included in the survey.
WAC 458-20-273 - Renewable energy system cost recovery	Aaron Deggs	N/A – Anticipate CR-105	N/A – Anticipate CR-105	Anticipate CR-105 in the 2^nd quarter of 2018	Anticipate adoption in the 3^rd quarter of 2018	Recognize 2017 legislation	WAC 458-20-273 explains the renewable energy system cost recovery program provided in RCW 82.16.110 through 82.16.130. This program authorizes an incentive payment based on production to offset the costs associated with the purchase of renewable energy systems located in Washington state that generate electricity.
WAC 458-20-279 - Clean alternative fuel vehicles and high gas mileage vehicles	Rex Munger	Anticipate CR-101 and Public Meeting in the 2^nd quarter of 2018	Anticipate CR-102 and Public Hearing in the 3^rd quarter of 2018	N/A – Anticipate CR-102	Anticipate adoption in the 4^th quarter of 2018	Recognize 2015 and 2016 legislation	458-20-279 provides information about the requirements for the retail sales and use tax exemptions provided for clean alternative fuel vehicles by RCW 82.08.809 and 82.12.809, respectively, and the exemption from the 0.3 percent retail sales tax on retail sales of motor vehicles provided for high gas mileage vehicles by RCW 82.08.020(7) ("the exemptions").
WAC 458-20-XXX - Alternative fuel for commercial use vehicles	Rex Munger	Anticipate CR-101 and Public Meeting in the 3^rd quarter of 2018	Anticipate CR-102 and Public Hearing in the 4^th quarter of 2018	N/A – Anticipate CR-102	Anticipate adoption in the 1^st quarter of 2019.	New rule to recognize 2015, 2016, and 2017 legislation	The Department anticipates a new rule to explain the credits available to persons that purchase or lease qualifying alternative fuel commercial vehicles under Substitute House Bill 2884, Chapter 29, Laws of 2016.
WAC 458-20-XXX - Marketplace fairness collecting and reporting	Adam Wolfson	CR-101 Filed: 1/19/2018 WSR 18-03-126 (Withdrawn) 2nd CR-101 Filed: 2/16/2018 WSR 18-05-071 Public Meeting: 3/29/2018 at 10:00 A.M.	Anticipate CR-102 and Public Hearing in the 3^rd quarter of 2018	N/A - Anticipate CR-102	Anticipate adoption in the 4^th quarter of 2018		The Department of Revenue intends to provide guidance to taxpayers regarding Part II of Engrossed House Bill 2163, which was enacted by the Legislature during the 3rd Special Session of 2017.
WAC 458-276-030 - Availability of public records—Centralized administration—Public records requests and processing—Contact information and hours—Index—Costs.	Leslie Mullin	N/A - Anticipate CR-105	N/A - Anticipate CR-105	CR-105 Filed: 2/5/2018 WSR 18-04-089	Adopted: 4/12/18 WSR 18-09-045		WAC 458-276-030 describes the process of how to request access to public records and the associated charges for responding to public records requests.
WAC 458-29A-400 - Leasehold excise tax - exemptions	Sam Thompson	N/A - Anticipate CR-105	N/A - Anticipate CR-105	CR-105 Filed: 2/5/2018 WSR 18-04-090	Adopted: 4/12/2018 WSR 18-09-040		This rule explains the exemptions from leasehold excise tax provided by RCW 82.29A.130, 82.29A.132, 82.29A.134, and 82.29A.136. To be exempt from the leasehold excise tax, the property subject to the leasehold interest must be used exclusively for the purposes for which the exemption is granted. This rule also explains the expiration date for new tax preferences for the leasehold excise tax pursuant to the language found at RCW 82.32.805.
WAC 458-57-135 - Washington estate tax return to be filed – Penalty for late filing – Interest on late payments – Waiver or cancellation of penalty – Application of payment	Sam Thompson	Anticipate CR-101 and Public Meeting in the 1^st quarter of 2018	Anticipate CR-102 in the 2^nd quarter of 2018	N/A - Anticipate CR-101	Anticipate adoption in the 3^rd quarter of 2018	Recognize 2017 legislation	WAC 458-57-135 applies to deaths occurring on or after May 17, 2005, and discusses the due date for filing of Washington's estate tax return and payment of the tax due. It explains that a penalty is imposed on the taxes due with the state return when the return is not filed on or before the due date, and that interest is imposed when the tax due is not paid by the due date. The rule also discusses the limited circumstances under which the law allows the department of revenue to cancel or waive the penalty, and the procedure for requesting that cancellation or waiver.
WAC 458-65A-10001 - Brief adjudicative proceedings for matters related to penalties and interest imposed under the Uniform Unclaimed Property Act, chapter 63.29 RCW.	Joseph Vidal	CR-101 Filed: 1/19/2018 WSR 18-03-123 Public Meeting: 3/1/2018 at 1:00 P.M.	CR-102 Filed: 3/21/2018 WSR 18-07-104 Public Hearing: 4/26/2018 at 1:00 P.M.	N/A – Anticipate CR-102	Emergency Filed: 12/29/2017 WSR 18-02-057 2nd Emergency Filed: 4/25/2018 WSR 18-10-032 Adopted: 5/21/2018 WSR 18-11-103	New rule to recognize 2015 legislation	The Department anticipates a new rule to explain the appeals process for appealable actions under the Unclaimed Property program.
WAC 458-65A-XXXX - Unclaimed property appeals through the administrative procedure act	Joseph Vidal	Anticipate CR-101 and Public Meeting in the 2^nd quarter of 2018.	Anticipate CR-102 and Public Hearing in the 3^rd quarter of 2018.	N/A - Anticipate CR-101	Anticipate adoption in the 4^th quarter of 2018.		This new section will provide the option of an Administrative Procedure Act (APA) appeal to those impacted by specific agency actions of the Department of Revenue in the administration of Unclaimed Property, RCW 63.29.340 – Interest and Penalties.

Annual rule updates

Rule and Title Drafter Preproposal CR-101 Proposal CR-102 Expedited Proposal CR-105 Adoption CR-103 Reason for Anticipated Changes Description

WAC 458-40-660 - Timber excise tax – Stumpage value tables – Stumpage value adjustments

TBD

Rule and Title	Drafter	Preproposal CR-101	Proposal CR-102	Expedited Proposal CR-105	Adoption CR-103	Reason for Anticipated Changes	Description
WAC 458-40-660 - Timber excise tax – Stumpage value tables – Stumpage value adjustments	TBD	CR-101 Filed: 1/29/2018 WSR 18-04-020 Public Meeting: 4/18/2018 at 10:00 A.M.	CR-102 Filed: 5/02/2018 WSR 18-10-102 Public Hearing: June 12, 2018 at 1:00 pm	N/A - Anticipate CR-101	Will adopt rule effective July 1, 2018	Must be updated by the 1st of January and July of each year	This rule is amended every six months to provide stumpage value tables and stumpage value adjustments used to calculate the amount of a harvester's timber excise tax.

CR-101 Filed:

1/29/2018

WSR 18-04-020

Public Meeting:

4/18/2018 at 10:00 A.M.

CR-102 Filed:

5/02/2018

WSR 18-10-102

Public Hearing:

June 12, 2018 at 1:00 pm

N/A - Anticipate CR-101

Will adopt rule effective July 1, 2018

Must be updated by the 1st of January and July of each year

This rule is amended every six months to provide stumpage value tables and stumpage value adjustments used to calculate the amount of a harvester's timber excise tax.