The Department may issue a new Tax Advisory, reissue an existing Tax Advisory, or cancel an outdated Tax Advisory. The process is essentially the same for each. While the Department has flexibility in administering the issuance of a Tax Advisory, the process typically includes the following steps.
|Drafting||The need for a Tax Advisory is identified, researched, drafted, and internally reviewed.|
|Posting||Draft Tax Advisory is posted to the Department’s website for public comment. Interested stakeholders are emailed a copy of the draft.|
|Public Comment||Time the public has to review initial draft and provide comments.|
|Review Stakeholder Feedback||Internal review and discussion of stakeholder feedback to determine if the Tax Advisory needs to be modified or reworked.|
|Issuance||The Department files the appropriate notification form with the Washington State Register and the Tax Advisory is issued.|
|Publication||The Tax Advisory is published to the Department’s website. Interested stakeholders are notified.|
The issuance of a Tax Advisory is governed by the Administrative Procedure Act (APA) under Chapter 34.05 RCW. Consistent with the APA requirements, the Department: