Washington State Register, Issue 18-01
| Jurisdiction | Washington |
| Library | Washington Register |
| Year | 2018 |
Washington State Register, Issue 18-01 WSR 18-01-002
[ 1 ] Permanent
WSR 18-01-002
PERMANENT RULES
DEPARTMENT OF REVENUE
[Filed December 6, 2017, 1:18 p.m., effective January 6, 2018]
Effective Date of Rule: Thirty-one days after filing.
Purpose: WAC 458-276-030 Availability of public
records—Centralized administration—Public records
requests and processing— Contact information and hours—
Index—Costs, this rule describes the process of how to
request access to public records and the associated charges
for responding to public records requests.
Citation of Rules Affected by this Order: Amending
WAC 458-276-030 Availability of public records—Central-
ized administration—Public records requests and process-
ing—Contact information and hours—Index—Costs.
Statutory Authority for Adoption: Chapter 42.56 RCW
(Public Records Act) and RCW 82.01.060(2) (Department of
revenue's rule-making authority).
Adopted under notice filed as WSR 17-21-0 41 on Octo-
ber 12, 2017.
Number of Sections Adopted in Order to Comply with
Federal Statute: New 0, Amended 0, Repealed 0; Federal
Rules or Standards: New 0, Amended 0, Repealed 0; or
Recently Enacted State Statutes: New 0, Amended 1,
Repealed 0.
Number of Sections Adopted at the Request of a Non-
governmental Entity: New 0, Amended 0, Repealed 0.
Number of Sections Adopted on the Agency's own Ini-
tiative: New 0, Amended 1, Repealed 0.
Number of Sections Adopted in Order to Clarify,
Streamline, or Reform Agency Procedures: New 0, Amended
1, Repealed 0.
Number of Sections Adopted using Negotiated Rule
Making: New 0, Amended 0, Repealed 0; Pilot Rule Making:
New 0, Amended 0, Repealed 0; or Other Alternative Rule
Making: New 0, Amended 0, Repealed 0.
Date Adopted: December 6, 2017.
Erin T. Lopez
Rules Coordinator
AMENDATORY SECTION (Amending WSR 15-01-105,
filed 12/18/14, effective 1/18/15)
WAC 458-276-030 Availability of public records—
Centralized administration—Public records requests and
processing—Contact information and hours—Index—
Costs. (1) Availability. All public records of the department
of revenue (department) are deemed to be available for public
inspection and copying pursuant to these rules in this chapter,
except as otherwise provided by WAC 458-276-045 regard-
ing exem pti ons a nd ot her l imi tati ons o n dis clo sure of re cord s.
(2) Centralized administration. All communications
with the department regarding administration or enforcement
of chapter 42.56 RCW and these rules in this chapter, and
written requests for copies of the department's public records,
decisions, and other matters, are handled by the ((centralized
administration of the public records officer or designee,
sometimes collectively referred to as the department's public
records unit. This rule describes this centralized administra-
tion. The public records officer or designee may be contacted
at their centralized location described in subsection (6) of this
rule)) information governance office.
(3) Written and dated requests. Requestors are encour-
aged to view the documents available on the web site prior to
submitting a records request. The department recommends a
writt en and da ted reque st for pub lic recor ds to pro tect agai nst
unauthorized disclosure of confidential taxpayer information,
unauthorized disclosure of licensing information, unautho-
rized disclosure of confidential property tax information,
invasion of privacy, and to enhance the accuracy of the
department's response to the request. A written request mini-
mizes confusion or misunderstanding as to what is being
requested and establishes a contact for clarifications and
questions.
(4) Request for records. The written request is most
effective if it contains the following information:
(a) Name of the person requesting the records or a point
of contact;
(b) Calendar date on which the request is made;
(c) Specific records requested, if not identified in the
public records index located online at dor.wa.gov, then an
appropriate description of the records requested; and
(d) Contact information for questions about the request
including, if possible, mailing address, email address, and
telephone number.
(5) Web site public records email request available.
The department has developed an "email request form" to
assist requestors in obtaining public records. This email
request form is located on the department's web site at
www.dor.wa.gov (searching: "public records").
(6) Department's contact information. Any person
requesting access to public reco rds of the department or seek-
ing assistance in making such a request should contact the
((public records officer or designee of the department)) infor-
mation governance office. Written requests for identifiable
public records may be submitted to the ((department's public
records officer or designee)) information governance office
by mail, email message, ((secure message)) through the
department's web site, facsimile transmission, or delivered in
person to the following addresses and physical location:
((Mail delivery:
Department of Revenue
Public Records Unit
P.O. Box 47478
Olympia, WA 98504-7478;
Email message: dorpublicrecords@dor.wa.gov;
Internet web site: dor.wa.gov (search: "public records");
Facsimile transmission (fax): 360-705-6655;
Street address:
6500 Linderson Way S.W., Suite 102
Tumwater, WA 98501-6561.))
In-person delivery to physical address:
Department of Revenue
Information Governance Office
6400 Linderson Way S.W., Suite 288
Tumwater, WA 98501-6516
WSR 18-01-002 Washington State Register, Issue 18-01
Permanent [ 2 ]
Mail delivery:
Department of Revenue
Information Governance Office
P.O. Box 47456
Olympia, WA 98504-7478
Email message: dorpublicrecords@dor.wa.gov
Department's web site: dor.wa.gov
Facsimile transmission (fax): 360-705-6655
(7) Response. Within five business days of the receipt of
the initial public records request by the ((public records offi-
cer or designee)) information governance office, the depart-
ment will:
• Provide the record;
• Acknowledge that the department has received the
request and provide a reasonable estimate of the time it will
take to fully respond;
• Seek a clarification of the request; or
• Deny the request.
(8) Electronic format. When a person requests public
records in an electronic format, the ((public records o fficer or
designee)) information governance office will provide the
nonexempt records or portions of such records that are rea-
sonably locatable in an electronic format that is used by the
department and is generally commercially available, or in a
format that is reasonably translatable from the format in
which the department keeps the records.
(9) Public records index. The department ((of revenue
(department))) maintains and makes available for public
inspection and copying an appropriate index or indices in
accordance with RCW 42.56.070. Such index or indices are
located on the department's web site (searching: "public
records index").
(10) Hours for inspection and copying. Public records
maintained by the department ((in the central administrative
offices of the taxpayer services division at the address and
location described in subsection (6) of this rule,)) will be
available for inspection and copying at the ((central adminis-
trative)) information governance office during the ((custom-
ary)) office hours of ((the department. For the purp oses of
these rules in this chapter, the customary office hours are))
9:00 a.m. to noon and 1:30 p.m. to 4:00 p.m., Monday
through Friday, excluding legal holidays.
(11) ((Copying. There is no fee for the inspection of
public records. The department may charge fifteen cents per
page for standard black and white paper photocopying. For
other than standard photocopies a reasonable fee for provid-
ing copies of public records and for use of the department's
copy equipment may be charged. The department will pub-
lish copying fees to make them readily available to the pub-
lic. Any fee will be limited to reimbursing the department for
its costs incident to such copying. The present fees f or copy-
ing can be found on the department's internet web site:
dor.wa.gov (search: "public records").)) Fees.
(a) There is no fee for the inspection of public records.
(b) The department will take reasonable steps to provide
records in the most efficient manner available in its normal
operations. However, the department will generally charge
fees for providing copies, whether hardcopy or electronic, to
public records requests and may combine the following fees
to the extent that more than one type of fee applies to copies
produced in response to a particular request:
(i) Fifteen cents per page for photocopies of public
records, printed copies of electronic public records when
requested by the person requesting records, or for the use of
agency equipment to photocopy public records using stan -
dard black and white paper photocopying. For other than
standard photocopies, a reasonable fee for providing copies
of public records and for use of the department's copy equip-
ment may be charged;
(ii) Ten cents per page for public records scanned into an
electronic format or for the use of agency equipment to scan
the records;
(iii) Five cents per each four electronic files or attach-
ment uploaded to email, cloud-based data storage service, or
other means of electronic delivery;
(iv) Ten cents per gigabyte for the transmission of public
records in an electronic format or for the use of agency equip-
ment to send the records electronically; and
(v) The actual cost of any digital storage media or device
provided by the department, the actual cost of any container
or envelope used to mail the copies to the requestor, and the
actual postage or delivery charge.
(c) The department must provide, if asked by the
requestor, a summary of the applicable charges before any
copies are made. Based on the summary of applicable
charges, the requestor may revise the request to reduce the
number of copies to be made, thus reducing the charges.
(12) Fee exception. The department may not impose the
copying fee under subsection (11) of this rule for access to or
downloading of records the department routinely posts on
dor.wa.gov prior to receipt of a request unless the requestor
has specifically requested that the department provide copies
of the records through other means.
(13) Customized service charge. In addition to the fees
imposed under subsection (11) of this rule, the department
may also impose a customized service charge. The amount of
the customized service charge may:
(a) Be imposed if the department estimates the request
will require the use of information technology expertise to
prepare data compilations, or to provide customized ele c-
tronic access services when the department does not use the
compilations or customized electronic access services for
other department purposes;
(b) Reimburse the department up to the actual cost of
providing the services in subsection (13) of this rule; and
(c) Be imposed on the request or only if the department
notified the requestor of the charge. Additionally, the depart-
ment must provide the requestor:
(i) An explanation of why the charge applies;
(ii) A description of the specific information technology
expertise required to fulfill the request;
(iii) A reasonable estimate of the charge; and
(iv) The opportunity to alter the request in order to avoid
or reduce the amount of the charge.
(14) Deposit. In addition to the fees and charges in sub-
sections (11) and (13) of this rule, the department may also
require a deposit not to exceed ten percent of the estimated
cost of providing copies for a request. If the department
makes a request available on a partial or installment basis, the
Washington State Register, Issue 18-01 WSR 18-01-019
[ 3 ] Permanent
agency may charge for each part of the request as it is pro-
vided. If an installment of a records request is not claimed or
reviewed, the department is not obligated to fulfill the bal-
ance of the request.
(15) Waiver or alteration of fees. The department may
waive any fee assessed for a public records request pursuant
to department rules and regulations. The department may
enter into any contract, memorandum of understanding, or
other agreement with a requestor that provides an alternative
fee arrangement to the charges authorized in this rule, or in
response to a voluminous or frequently occurring request.
WSR 18-01-019
PERMANENT RULES
DEPARTMENT OF REVENUE
[Filed December 8, 2017, 9:28 a.m., effective January 8, 2018]
Effective Date of Rule: Thirty-one days after filing.
Purpose: RCW 82.04.460(2) requires the department to
adopt a rule for apportioning, for B&O tax purposes, the
income of financial institutions engaged in business both in
and outside Washington. Pursuant to the statute, this rule
must generally be consistent with the model adopted by the
Multistate Tax Commission (MTC), to the extent feasible.
Accordingly, the department adopted WAC 458-20-19404
(Rule 19404) to explain how financial institutions must
apportion gross income. The department is updating Rule
19404 to remain consistent with the MTC's model method of
apportionment for financial institutions, which was amended
effective January 1, 2016. The department is also adopting
new WAC 458-20-1 9404A, which will cover the apportion-
ment methodology for financial institutions for the period
June 1, 2010, through December 31, 2015. Rule 19404 will
cover periods after December 31, 2015.
Citation of Rules Affected by this Order: New WAC
458-20-19404A Financial institutions—Income apportion-
ment (prior to January 1, 2016); and amending WAC 458-20-
19404 Financial insti tutions—Income apportionment (as of
January 1, 2016).
Statutory Authority for Adoption: RCW 82.32.300 and
82.01.060(2).
Adopted under notice filed as WSR 17-15-077 on July
14, 2017.
Number of Sections Adopted in Order to Comply with
Federal Statute: New 0, Amended 0, Repealed 0; Federal
Rules or Standards: New 0, Amended 0, Repealed 0; or
Recently Enacted State Statutes: New 0, Amended 0,
Repealed 0.
Number of Sections Adopted at the Request of a Non-
governmental Entity: New 0, Amended 0, Repealed 0.
Number of Sections Adopted on the Agency's own Ini-
tiative: New 1, Amended 1, Repealed 0.
Number of Sections Adopted in Order to Clarify,
Streamline, or Reform Agency Procedures: New 0, Amended
0, Repealed 0.
Number of Sections Adopted using Negotiated Rule
Making: New 0, Amended 0, Repealed 0; Pilot Rule Making:
New 0, Amended 0, Repealed 0; or Other Alternative Rule
Making: New 0, Amended 0, Repealed 0.
Date Adopted: December 8, 2017.
Erin T. Lopez
Rules Coordinator
AMENDATORY SECTION (Amending WSR 15-04-004,
filed 1/22/15, effective 2/22/15)
WAC 458-20-19404 Financial institutions—Income
apportionment. (1) Introduction.
(a) Effective June 1, 2010, ((section 108, chapter 23,
Laws of 2010 1st sp. sess. changed Washington's)) Washing-
ton changed its method of apportioning certain gross income
from engaging in business as a financial institution. This rule
addresses how such gross income must be apportioned when
the financial institut ion engages in business both within and
outside the state.
(b) RCW 82.04.460(2) requires the department, to the
extent feasible, to adopt the multistate tax commission's rec-
ommended formula for apportionment and allocation of net
income for financial institutions, with the exceptions that the
definition of financial institution in the appendix to the rec-
ommended formula is advisory only and only the receipts
factor will be used to apportion income.
(c) On July 29, 2015, the multistate tax commission
approved amendments to its recommended formula for the
apportionment and allocation of net income of financial insti-
tutions including amendments to how the receipts factor is
calculated. The amendments are effective for tax years start-
ing on or after January 1, 2016.
(d) This rule applies to the apportionment of income tax-
able under RCW 82.04.290 for periods beginning January 1,
2016.
(e) Taxpayers may also find helpful information in the
following rules:
(i) WAC 458-20-19401((,)) Minimum nexus thresholds
for apportionable activities. This rule describes minimum
nexus standards that are effective after May 31, 2010.
(ii) WAC 458-2 0-19402((,)) Single factor receipts
apportionment—Generally. This rule describes the general
application of single factor receipts apportionment that is
effective after May 31, 2010.
(iii) WAC 458-20-19403((,)) Single factor receipts
apportionment—Royalties. This rule describes the applica-
tion of single factor receipts apportionment to gross income
from royalties and applies only to tax liability incurred after
May 31, 2010.
(iv) WAC 458-20-194((,)) Doing business inside and
outside the state. This rule describes separate accounting and
cost apportionment. It applies only to the periods January 1,
2006, through May 31, 2010.
(v) WAC 458-20-19404A Financial institutions—
Income apportionment. This rule describes the application of
single factor receipts apportionment to gross income for
financial institutions during the period June 1, 20 10, through
December 31, 2015.
(vi) WAC 458-20-14601((,)) Financial institutions—
Income apportionment. This rule de scribes the apportion -
ment of income for financial institutions for periods prior to
June 1, 2010.
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