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	TBD	N/A – Anticipate CR-105	N/A – Anticipate CR-105	Anticipate CR-105 in Summer/Fall 2017	Anticipate adoption in Fall/Winter 2017	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 458-14-005 - Definitions	Leslie Mullin	N/A – Anticipate CR-105	N/A – Anticipate CR-105	Anticipate CR-105 in Summer/Fall 2017	Anticipate adoption in Fall/Winter 2017	Recognize 2017 legislation	WAC 458-14-005 provides definitions that apply to chapter 458-14 WAC.
WAC 458-14-046 - Regularly convened session – Board duties – Presumption – Equalization to revaluation year	Leslie Mullin	N/A – Anticipate CR-105	N/A – Anticipate CR-105	Anticipate CR-105 in Summer/Fall 2017	Anticipate adoption in Fall/Winter 2017	Recognize 2015 and 2017 legislation	WAC 458-14-046 explains the duties and requirements of the county board of equalization.
WAC 458-14-116 - Orders of the board – Notice of value adjustment – Effective date	Leslie Mullin	N/A – Anticipate CR-105	N/A – Anticipate CR-105	Anticipate CR-105 in Summer/Fall 2017	Anticipate adoption in Fall/Winter 2017	Recognize 2015 and 2017 legislation	WAC 458-14-116 explains the requirements for all orders issued by the board of equalization.
WAC 458-14-127 - Reconvened boards – authority	Leslie Mullin	Anticipate CR-101 and Public Meeting in Summer/Fall 2017	Anticipate CR-102 and Public Hearing in Fall/Winter 2017	N/A – Anticipate CR-102	Anticipate adoption in Winter 2017	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 458-16-080 - Improvements to single family dwellings – Definitions – Exemption – Limitation – Appeal rights	Leslie Mullin	N/A – Anticipate CR-105	N/A – Anticipate CR-105	Anticipate CR-105 in Summer/Fall 2017	Anticipate adoption in Fall/Winter 2017	Recognize 2015 legislation	WAC 458-16-080 explains the property tax exemption available to taxpayers when they make physical improvements to their single family dwelling under the provisions of RCW 84.36.400. It explains the process by which this exemption is obtained and how the amount of the exemption is calculated.
WAC 458-16-165 - Conditions under which nonprofit organizations, associations, or corporations may obtain a property tax exemption	TBD	N/A – Anticipate CR-105	N/A – Anticipate CR-105	Anticipate CR-105 in Summer/Fall 2017	Anticipate adoption in Fall/Winter 2017	Recognize 2017 legislation	WAC 458-16-165 describes the conditions set forth in RCW 84.36.805 and 84.36.840 that nonprofit organizations, associations, and corporations must satisfy in order to receive the property tax exemption authorized in chapter 84.36 RCW.
WAC 458-16-210 - Nonprofit organizations or associations organized and conducted for nonsectarian purposes		Anticipate CR-101 and Public Meeting in Summer/Fall 2017	Anticipate CR-102 and Public Hearing in Fall/Winter 2017	N/A – Anticipate CR-102	Anticipate adoption in Winter/Spring 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		Anticipate CR-101 and Public Meeting in Summer/Fall 2017	Anticipate CR-102 and Public Hearing in Fall/Winter 2017	N/A – Anticipate CR-102	Anticipate adoption in Winter/Spring 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 458-16-266 - Exemption for nonprofit homeownership development	Leslie Mullin	CR-101 filed 1/30/2017 WSR 17-04-075 Public Meeting 3/1/2017 at 10:00 A.M.	CR-102 filed 8/11/2017 WSR 17-17-059 Public Hearing 9/27/2017 at 10:00 A.M.	N/A – Anticipate CR-102	Anticipate adoption in Fall/Winter 2017	New rule to recognize 2016 legislation	The Department anticipates a new rule to explain the new property tax exemption under Substitute Senate Bill 6211, Chapter 217, Laws of 2016, for real property owned by a nonprofit entity for the purpose of building one or more residences to be sold to low-income households.
WAC 458-16-XXX - Exemption for multipurpose senior citizen centers	TBD	Anticipate CR-101 and Public Meeting in Summer/Fall 2017	Anticipate CR-102 and Public Hearing in Fall/Winter 2017	N/A – Anticipate CR-102	Anticipate adoption in Winter/Spring 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 458-18-210 - Refunds - Procedure – Interest	Wan Chen	CR-101 filed 1/04/2017 WSR 16-02-073 Public Meeting 2/11/2016 at 10:00 A.M.	CR-102 filed 2/25/2016 WSR 16-06-067 Public Hearing 4/05/2016 at 10:00 A.M.	N/A	Anticipate adoption in 2017	Recognize 2015 legislation	458-18-210 explains the procedure you must go through in order to receive a refund.
WAC 458-19-045 - Levy limit – Removal of limit (lid lift)	TBD	N/A – Anticipate CR-105	N/A – Anticipate CR-105	Anticipate CR-105 in Summer/Fall 2017	Anticipate adoption in Fall/Winter 2017	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	Anticipate CR-101 and Public Meeting in Summer/Fall 2017	Anticipate CR-102 and Public Hearing in Fall/Winter 2017	N/A – Anticipate CR-102	Anticipate adoption in Winter/Spring 2018	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 458-19-050 - 01 Port district levies for industrial development district purposes authorized for levy periods not to exceed twenty years	Wan Chen	Anticipate CR-101 and Public Meeting in Summer/Fall 2017	Anticipate CR-102 and Public Hearing in Fall/Winter 2017	N/A – Anticipate CR-102	Anticipate adoption in Winter/Spring 2018	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 458-19-070 - Five dollars and ninety cents statutory aggregate limit calculation	Leslie Mullin	N/A – Anticipate CR-105	N/A – Anticipate CR-105	Anticipate CR-105 in Summer/Fall 2017	Anticipate adoption in Fall/Winter 2017	Recognize 2015 and 2017 legislation	WAC 458-19-070 describes the prorationing process used to establish a consolidated levy rate when the assessor finds the statutory aggregate levy rate exceeds five dollars and ninety cents. If prorationing is required, the five dollar and ninety cents limit is reviewed before the constitutional one percent limit.
WAC 458-19-075 - Constitutional one percent limit calculation	Leslie Mullin	N/A – Anticipate CR-105	N/A – Anticipate CR-105	Anticipate CR-105 in Summer/Fall 2017	Anticipate adoption in Fall/Winter 2017	Recognize 2015 and 2017 legislation	WAC 458-19-075 explains how to determine if the constitutional one percent limit is being exceeded and the sequence in which levy rates will be reduced or eliminated in accordance with RCW 84.52.010 if the constitutional one percent limit is exceeded.
WAC 458-20-101 - Tax registration and tax reporting	Leslie Mullin	CR-101 Filed 3/30/2017 WSR 17-08-044 Public Meeting 4/19/2017 at 1:00 P.M.	CR-102 Filed 5/19/2017 WSR 17-11-089 Public Hearing 6/28/2017 at 10:00 A.M.	N/A	Anticipate adoption in Summer 2017	General updates	WAC 458-20-101 explains tax registration and tax reporting requirements for the Department as established in RCW 82.32.030 and 82.32.045. This rule discusses who is required to be registered, and who must file excise tax returns. This rule also discusses changes in ownership requiring a new registration, the administrative closure of taxpayer accounts, and the revocation and reinstatement of a tax reporting account with the department.
WAC 458-20-106 - Casual or isolated sales – Business reorganizations	TBD	Anticipate CR-101 and Public Meeting in Fall 2017	Anticipate CR-102 and Public Hearing in Winter 2017	N/A – Anticipate CR-102	N/A – Anticipate CR-102	General updates	WAC 458-20-106 explains the tax exemption for causual or isolated sales made by a person who is not engaged in the business of selling the type of property involved.
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	Anticipate CR-105 in Summer/Fall 2017	Anticipate adoption in Fall/Winter 2017	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	Anticipate CR-105 in Summer/Fall 2017	Anticipate adoption in Fall/Winter 2017	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 Summer 2017	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 Fall 2017	Anticipate CR-102 and Public Hearing in Winter 2017	N/A – Anticipate CR-102	Anticipate adoption in Winter/Spring 2018	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	Anticipate CR-101 and Public Meeting in Fall 2017	Anticipate CR-102 and Public Hearing in Winter 2017	N/A – Anticipate CR-102	Anticipate adoption in Winter/Spring 2018	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	Anticipate CR-101 and Public Meeting in Fall 2017	Anticipate CR-102 and Public Hearing in Winter 2017	N/A – Anticipate CR-102	Anticipate adoption in Winter/Spring 2018	General updates	WAC 458-20-144 discusses the taxability of the printing industry.
WAC 458-20-155 - 03 Digital products	TBD	Anticipate CR-101 and Public Meeting in Fall 2017	Anticipate CR-102 and Public Hearing in Winter 2017	N/A – Anticipate CR-102	Anticipate adoption in Winter/Spring 2018	General updates	WAC 458-20-15503 provides a structured approach for determining tax liability for digital products and digital codes.
WAC 458-20-183 - Amusement, recreation, and physical fitness services	Leslie Mullin	Anticipate CR-101 and Public Meeting in Summer 2017	Anticipate CR-102 and Public Hearing in Fall 2017	N/A – Anticipate CR-102	Filed 1st CR-103E 2/03/2016 WSR 16-05-002 Filed 2nd Emergency WSR 16-12-040 Filed 3rd Emergency 9/22/2016 WSR 16-20-005 Filed 4th Emergency 1/19/2017 WSR 17-04-006 Filed 5th Emergency 5/16/2017 WSR 17-11-062 Filed 6th Emergency 9/13/2017 WSR 17-19-064 Anticipate adoption in Winter 2017	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 Fall 2017	Anticipate CR-102 and Public Hearing in Winter 2017	N/A – Anticipate CR-102	Anticipate adoption in Winter/Spring 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	TBD	N/A – Anticipate CR-105	N/A – Anticipate CR-105	Anticipate CR-105 in Summer/Fall 2017	Anticipate adoption in Fall/Winter 2017	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 458-20-194 - 01 Minimum nexus thresholds for apportionable activities	TBD	N/A – Anticipate CR-105	N/A – Anticipate CR-105	Anticipate CR-105 in Summer/Fall 2017	Anticipate adoption in Fall/Winter 2017	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 on 9/11/2017 at 1 p.m.	Anticipate CR-102 and Public Hearing in Fall/Winter 2017	N/A – Anticipate CR-102	Anticipate adoption in Winter/Spring 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 458-20-19404 - Financial institutions - Income apportionment	Atif Aziz	WSR 15-21-091 Public meeting on December 2, 2015 at 10:00 A.M.	WSR 16-02-111 Public hearing on February 18, 2016 at 10:00 A.M. 2nd CR-102 Filed 7/14/2017 WSR 17-15-077 Public Hearing September 13, 2017 at 1:00 P.M.	N/A	Emergency WSR 16-02-010 2nd Emergency WSR 16-10-006 3rd Emergency WSR 16-17-122 4th Emergency WSR 17-01-107 5th Emergency WSR 17-10-017 6th Emergency WSR 17-17-050 Anticipate adoption in Spring 2017	General updates	WAC 458-20-19404 addresses how gross income must be apportioned when the financial institution engages in business both within and outside the state.
WAC 458-20-19404A - Financial institutions - Income apportionment	Atif Aziz	Filed 10/21/2015 WSR 15-21-091 Public meeting 12/2/2015 at 10:00 A.M.	WSR 16-02-111 Public hearing on February 18, 2016 at 10:00 A.M. 2nd CR-102 Filed 7/14/2017 WSR 17-15-077 Public Hearing September 13, 2017 at 1:00 P.M.	N/A	Anticipate adoption in Summer 2017	General updates	WAC 458-20-19404A addresses how gross income must be apportioned when the financial institution engages in business both within and outside the state for period prior to January 1, 2016.
WAC 458-20-196 - Bad debts	Rex Munger	WSR 15-05-040 Public meeting on March 31, 2015 at 10:00 AM.	WSR 15-10-057 Public hearing on June 17, 2015 at 9:30 A.M. Anticipate second Public Hearing in Spring 2017	N/A	Anticipate adoption in Winter/Spring 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 458-20-218 - Advertising agencies	Leslie Mullin	CR-101 Filed 9/22/2017 WSR 17-20-013 Public Meeting on 11/1/2017 at 10:00 A.M.	Anticipate CR-102 and Public Hearing in Fall/Winter 2017	N/A – Anticipate CR-102	Anticipate adoption in Winter/Spring 2018	General updates	WAC 458-20-218 explains the taxability of services provided by advertising agencies.
WAC 458-20-244 - Food and food ingredients	Leslie Mullin	N/A – Anticipate CR-105	N/A – Anticipate CR-105	Anticipate CR-105 in Summer/Fall 2017	Anticipate adoption in Fall/Winter 2017	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 458-20-263 - Exemptions from retail sales and use taxes for qualifying electric generating and thermal heat producing systems using renewable energy sources	TBD	N/A – Anticipate CR-105	N/A – Anticipate CR-105	Anticipate CR-105 in Summer/Fall 2017	Anticipate adoption in Fall/Winter 2017	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	Leslie Mullin	N/A – Anticipate CR-105	N/A – Anticipate CR-105	Anticipate CR-105 in Summer/Fall 2017	Anticipate adoption in Fall/Winter 2018	Recognize 2017 legislation	WAC 458-20-267 exlains the reporting requirements for tax adjustments provided to various industries and who is required to file annual reports.
WAC 458-20-268 - Annual surveys for certain tax adjustments	Leslie Mullin	N/A – Anticipate CR-105	N/A – Anticipate CR-105	Anticipate CR-105 in Summer/Fall 2017	Anticipate adoption in Fall/Winter 2019	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	TBD	N/A – Anticipate CR-105	N/A – Anticipate CR-105	Anticipate CR-105 in Summer/Fall 2017	Anticipate adoption in Fall/Winter 2020	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 Fall 2017	Anticipate CR-102 and Public Hearing in Winter 2017	N/A – Anticipate CR-102	Anticipate adoption in Winter/Spring 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 Fall 2017	Anticipate CR-102 and Public Hearing in Winter 2017	N/A – Anticipate CR-102	Anticipate adoption in Winter/Spring 2018	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 - PUD privilege tax	TBD	Anticipate CR-101 and Public Meeting in Fall 2017	Anticipate CR-102 and Public Hearing in Winter 2017	N/A – Anticipate CR-102	Anticipate adoption in Winter/Spring 2018	New rule to recognize 2017 legislation	The Department anticpates a new rule to explain the administration of the Public Utility District (PUD) privilege tax under Substitute Senate Bill 5358, Chapter 323, Laws 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	CR-101 filed 8/22/2017 WSR 17-17-124 Public Meeting 9/20/2017 at 2:00 P.M.	Anticipate CR-102 and Public Hearing in Winter 2017	N/A – Anticipate CR-102	Anticipate adoption in Winter/Spring 2018	Recognize 2017 legislation	WAC 458-276-030 explains the Department's process for handling public records requests.
WAC 458-30-200 - Definitions	Leslie Mullin	Anticipate CR-101 and Public Meeting in Summer/Fall 2017	Anticipate CR-102 and Public Hearing in Fall/Winter 2017	N/A – Anticipate CR-102	Anticipate adoption in Winter/Spring 2018	Recognize 2017 legislation	WAC 458-30-200 provides definitions for the terms used in conjunction with land classified under the Open Space Taxation Act, codified as chapter 84.34 RCW.
WAC 458-30-280 - Notice to withdraw from classification	Leslie Mullin	N/A – Anticipate CR-105	N/A – Anticipate CR-105	Anticipate CR-105 in Summer/Fall 2017	Anticipate adoption in Fall/Winter 2017	Recognize 2017 legislation	WAC 458-30-280 explains when an owner may request a withdrawal from classification under the provisions of chapter 84.34 RCW and what the assessor must do upon receipt of this request.
WAC 458-30-285 - Withdrawal from classification	Leslie Mullin	N/A – Anticipate CR-105	N/A – Anticipate CR-105	Anticipate CR-105 in Summer/Fall 2017	Anticipate adoption in Fall/Winter 2017	Recognize 2017 legislation	WAC 458-30-285 explains the procedures the assessor must follow upon receipt of a request for withdrawal.
WAC 458-30-295 - Removal of classification	Leslie Mullin	Anticipate CR-101 and Public Meeting in Summer/Fall 2017	Anticipate CR-102 and Public Hearing in Fall/Winter 2017	N/A – Anticipate CR-102	Anticipate adoption in Winter/Spring 2018	Recognize 2017 legislation	WAC 458-30-295 discusses the circumstances that may cause land to be removed from classification and the actions an assessor takes to remove the land, in whole or in part, from classification under chapter 84.34 RCW.
WAC 458-30-300 - Additional tax – Withdrawal or removal from classification	Leslie Mullin	Anticipate CR-101 and Public Meeting in Summer/Fall 2017	Anticipate CR-102 and Public Hearing in Fall/Winter 2017	N/A – Anticipate CR-102	Anticipate adoption in Winter/Spring 2018	Recognize 2017 legislation	WAC 458-30-300 outlines the withdrawal and removal procedures, events that trigger removal, and how to calculate the additional tax, interest, and penalty that may be imposed because land is withdrawn or removed from classification.
WAC 458-30-700 - Designated forest land – Removal – Change in status – Compensating tax	Leslie Mullin	Anticipate CR-101 and Public Meeting in Summer/Fall 2017	Anticipate CR-102 and Public Hearing in Fall/Winter 2017	N/A – Anticipate CR-102	Anticipate adoption in Winter/Spring 2018	Recognize 2017 legislation	WAC 458-30-700 describes what events cause removal of land from designated forest land status under chapter 84.33 RCW, the procedures followed for removal, and the resulting compensating tax.
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	TBD	N/A – Anticipate CR-105	N/A – Anticipate CR-105	Anticipate CR-105 in Summer/Fall 2017	Anticipate adoption in Fall/Winter 2017	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 458-61A-103 - Transfers involving an underlying debt	Rex Munger	Anticipate CR-101 and Public Meeting in Fall 2017	Anticipate CR-102 and Public Hearing in Winter 2017	N/A – Anticipate CR-102	Anticipate adoption in Winter/Spring 2018	General updates	WAC 458-61A-103 explains the real estate excise tax that applies to transfers of real property when the grantee relieves the grantor from an underlying debt on the property or makes payments on the grantor's debt.
WAC 458-61A-209 - Rescission of sale	TBD	N/A – Anticipate CR-105	N/A – Anticipate CR-105	Anticipate CR-105 in Summer/Fall 2017	Anticipate adoption in Fall/Winter 2017	Recognize 2017 legislation	WAC 458-61A-209 provides examples of qualifying and non-qualifying rescission of sales exempt from real estate excise tax.
WAC 458-XX-XXX - Unclaimed property appeals process	Joseph Vidal	Anticipate CR-101 and Public Meeting in Summer 2017	Anticipate CR-102 and Public Hearing in Fall 2017	N/A – Anticipate CR-102	Anticipate adoption in Fall/Winter 2017	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.

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 458-18-220 - Rates of interest	Leslie Mullin	N/A – Anticipate CR105	N/A – Anticipate CR105	Anticipate CR105 in Fall/Winter 2017	Will adopt rules effective January 1, 2018	Must be amended by the 1st of January each year	These rules are amended on an annual basis to meet the department of revenue's obligation to annually publish a rate of inflation and the manner in which this rate is determined.
WAC 458-30-262 - Farm and agricultural land values	Leslie Mullin	N/A – Anticipate CR105	N/A – Anticipate CR105	Anticipate CR105 in Fall/Winter 2017	Will adopt rules effective January 1, 2018	Must be amended by the 1st of January each year	These rules are amended on an annual basis to meet the department of revenue's obligation to annually publish a rate of inflation and the manner in which this rate is determined.
WAC 458-30-590 - Rate of inflation	Leslie Mullin	N/A – Anticipate CR105	N/A – Anticipate CR105	Anticipate CR105 in Fall/Winter 2017	Will adopt rules effective January 1, 2018	Must be amended by the 1st of January each year	These rules are amended on an annual basis to meet the department of revenue's obligation to annually publish a rate of inflation and the manner in which this rate is determined.
WAC 458-40-540 - Timber excise tax – Forest land values	Danitza Casselman	Filed CR-101 9/06/2017 WSR 17-18-093 Public Meeting 10/19/2017 at 1:00 P.M.	Anticipate CR102 and Public Hearing in Winter 2017	NA	Will adopt rule effective January 1, 2018	Must be amended by the 1st of January each year	This rule is amended annually to show updated information about the assessment of the Timber excise tax and the forest land values.
WAC 458-40-660 - Timber excise tax – Stumpage value tables – Stumpage value adjustments	Danitza Casselman	Filed CR-101 9/06/2017 WSR 17-18-093 Public Meeting 10/19/2017 at 1:00 P.M.	Anticipate CR102 and Public Hearing in Winter 2017	NA	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.