Washington Administrative Code
Title 458 - Revenue, Department of
Chapter 458-20 - Excise tax rules
Section 458-20-10005 - Written determinations as precedents-Criteria for publication
Universal Citation: WA Admin Code 458-20-10005
Current through Register Vol. 24-06, March 15, 2024
(1) Introduction. A determination is a department decision issued pursuant to WAC 458-20-100. This rule provides criteria the department uses to decide whether a determination is precedential, as required by RCW 82.32.410.
(2) Criteria. The department may publish a determination, and therefore designate the determination as precedential, when all of the following criteria are met:
(a) The determination is a well-reasoned
application of the law to a specific set of facts.
(b) The determination addresses only the law
and facts necessary to resolve the case.
(c) The determination is needed to:
(i) Provide guidance on a previously
unaddressed area of the law and articulate the department's current
policy;
(ii) Apply the law to a
significantly different set of facts;
(iii) Overrule a published determination;
or
(iv) Provide a better or more
current articulation on how the law should be interpreted.
(d) The determination can be effectively
sanitized, or the taxpayer has granted a waiver of the secrecy clause. For
purposes of this subsection, "effectively sanitized" means that information
that could identify the taxpayer is removed without affecting the analysis or
precedential value of the determination.
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