Process for issuing a tax advisory

The Department may issue a new Tax Advisory, reissue an existing Tax Advisory, or cancel an outdated Tax Advisory.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.

Process Step Description
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 administrative procedure act

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:

  • Maintains an updated roster of persons requesting notification of an issued Tax Advisory;
  • Notifies persons on the roster of any issued Tax Advisory;
  • Submits to the Washington State Register a statement describing the subject matter of the Tax Advisory; and
  • Provides information on how a copy of the Tax Advisory can be obtained.