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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 or text notifications.

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 Audio Recordings

WAC 458-65A-10005 - Examinations of records

Jason Andre

CR-101 Filed:
11/19/2024
WSR 24-23-077

Public Meeting:
12/19/2024 at
10:00 a.m.
Meeting audio

 

CR-102 Filed:
1/17/2025
WSR 25-03-094

Public Meeting:
2/26/2025
10:00 a.m.

 

N/A

CR-103 Filed:
03/24/2025
WSR 25-08-016

 General updates

RCW 63.30.590 (effective January 1, 2023) requires the Department of Revenue to adopt rules governing standards and procedures for conducting an
examination (i.e., audit) of records under RCW 63.30.580. This proposed rule establishes such standards and procedures, including for examinations that are conducted by third-party auditors on behalf of the Department.

 None provided

WAC 458-30-300 - Additional tax – Withdrawal or removal from classification

Tiffany Do

Anticipate CR-101 in 1st quarter of 2025.

Anticipate CR-102 in 2nd quarter of 2025.

N/A

Anticipate adoption in 2nd quarter of 2025.

 Recognize 2024 legislation None provided None provided

WAC 458-30-700 - Designated forest land – Removal – Change in status – Compensating tax

Tiffany Do

Anticipate CR-101 in 1st quarter of 2025.

Anticipate CR-102 in 2nd quarter of 2025. 

N/A

Anticipate adoption in 2nd quarter of 2025.

 Recognize 2024 legislation None provided None provided

WAC 458-20-263 - Exemptions from retail sales and use taxes for qualifying electric generating systems using renewable energy sources

Perry Stern

Anticipate CR-101 in 1st quarter of 2025.

Anticipate CR-102 in 2nd quarter of 2025.

N/A

Anticipate adoption in 2nd quarter of 2025.

 General updates

Exemptions from retail sales and use taxes for qualifying electric generating systems using renewable energy sources.

 None provided

WAC 458-20-18201 - Warehouse and grain elevators tax remittance

Perry Stern

CR-101 Filed:
02/06/2024
WSR 24-04-087

Public Meeting:
03/19/2024 at
10:00 a.m. 
 

CR-102 Filed:
04/15/2024
WSR 24-09-053

Public Hearing:
05/23/2024 at
10:00 a.m.

CR-102 Filed
07/03/2024
WSR 24-14-148

Public Hearing:
08/08/2024 at
10:00 a.m.

 

N/A

CR-103P Filed:
10/17/2024
WSR 24-21-099

General updates

The purpose of this rulemaking effort is to provide information about the qualifying criteria, application, and documentation requirements for the retail sales and use tax exemptions provided in RCW 82.08.820 and 82.12.820, respectively.

 None provided

WAC 458-20-301 - Definitions, deductions, exemptions, and allocation of gains and losses

Michael Hwang

CR-101 Filed:
06/06/2023
WSR 22-12-085

Public Meeting:
7/12/2023
10:00 a.m.
 

 

CR-102 Filed:
09/18/2023
WSR 23-19-070

Public Meeting:
10/27/2023
10:00 a.m.

2nd CR-102 Filed:
03/06/2024
WSR 24-06-089

Public Hearing:
04/09/2024 at
1:00 p.m.

Slides presented at meeting

CR-103P Filed:
06/28/2024
WSR 24-14-084

Effective January 1, 2022, Chapter 82.87 RCW imposes an excise tax on sales or exchanges of long-term capital assets. This rulemaking will seek to provide clarifying information, such as definitions, and additional information on exemptions, deductions, and allocation of gains.

 None provided

WAC 458-20-262 - Retail sales and use tax exemptions for agricultural employee housing

Nikki Bizzarri

Anticipate CR-101 in 3rd quarter of 2025.

Anticipate CR-102 in 4th quarter of 2025.

N/A

Anticipate adoption in 1st quarter of 2026.

 Recognize 2021 legislation None provided None provided

WAC 458-20-230 - Statutory limitations on assessments

Chelsea Brenegan

Anticipate CR-101 in 1st quarter of 2024

Anticipate CR-102 in 2nd quarter of 2024

N/A

Anticipate adoption in 2nd quarter of 2024

 General updates None provided None provided

458-20-[New section] - WAC 458-20-305 - Sales and use tax deferral—Conversion of underutilized commercial property into affordable housing (Implementing E2SSB 6175 (2024)

Chelsea Brenegan

CR-101 Filed:
06/05/2024
WSR 24-12-081

Draft rule for public discussion purposes only
 

Public Meeting:
07/23/2024 at
10:00 a.m.

CR-102 Filed:
11/06/2024
WSR 24-22-132

Public Meeting:
Register in advance for this meeting:
12/18/2024 at
11:00 a.m.
Meeting audio

N/A

CR-103P Filed:
03/11/2025
WSR 27-07-034

Recognize 2024 legislation None provided None provided

WAC 458-20-100 - Informal administrative reviews

Chelsea Brenegan

Anticipate CR-101 in 1st quarter of 2024.

Anticipate CR-102 in 2nd quarter of 2024.

N/A

Anticipate adoption in 2nd quarter of 2024.

 General updates None provided None provided

WAC 458-20-193 - Interstate sales of tangible personal property

Patrick Watkins

Anticipate CR-101 in 2nd quarter of 2025.

Anticipate CR-102 in 3rd quarter of 2025.

N/A

Anticipate adoption in 4th quarter of 2025.

 General updates

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.

 None provided

WAC 458-20-19401 - Minimum nexus thresholds for apportionable activities and selling activities

Patrick Watkins

Anticipate CR-101 in 1st quarter of 2024.

Anticipate CR-102 in 2nd quarter of 2024.

N/A

Anticipate adoption in 3rd quarter of 2024.

 Recognize Wayfair decision of 2018 and 2019 legislation. None provided None provided

WAC 458-20-221 - Collection of use tax by retailers and selling agents.

Patrick Watkins

Filed CR-101:
10/02/2018
WSR 18-20-098

Anticipate second CR-101 filing and additional Public Meeting in the 2nd quarter of 2025.

Anticipate CR-102 in 2nd quarter of 2025.

N/A

Anticipate adoption in 3rd quarter of 2025.

 General updates

WAC 458-20-221 describes the procedure for collection of use tax by retailers and selling agents.

 None provided

WAC 458-20-141 - Duplicating activities and mailing bureaus

Patrick Watkins

Anticipate CR-101 in 3rd quarter of 2025.

Anticipate CR-102 in 4th quarter of 2025.

N/A

Anticipate adoption in 1st quarter of 2026.

 General updates None provided None provided

WAC 458-20-13601 - Manufacturers and processors for hire – Sales and use tax exemptions for machinery and equipment

Matthew Largent

Anticipate CR-101 in 1st quarter of 2024.

Anticipate CR-102 in 2nd quarter of 2024.

N/A

Anticipate adoption in 3rd quarter of 2024.

 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.

 None provided

WAC 458-20-136 - Manufacturing, processing for hire, fabricating

Matthew Largent

Anticipate CR-101 in 1st quarter of 2024.

Anticipate CR-102 in 2nd quarter of 2024.

N/A

Anticipate adoption in 3rd quarter of 2024.

 General updates

This rule explains the application of the business and occupation (B&O), retail sales, and use taxes to manufacturers. It identifies the special tax classifications and rates that apply to specific manufacturing activities. The law provides a retail sales and use tax exemption for certain machinery and equipment (M&E) used by manufacturers.

 None provided

WAC 458-19-085 - Refunds—Procedures—Applicable limits.

Leslie Mullin

Anticipate CR-101 in 3rd quarter of 2025.

Anticipate CR-102 in 4th quarter of 2025.

N/A

Anticipate adoption in 1st quarter of 2026.

 General updates and to recognize legislation

WAC 458-19-085 explains the differences between the types of property tax refunds authorized under chapters 84.68 and 84.69, the procedures related to the refunds, and the effect the refunds have on levy limits and the levy setting process in general.

 None provided

WAC 458-16-080 - Improvements to single family dwellings-Definitions-Exemption-Limitation-Appeal rights

Leslie Mullin

Anticipate CR-101 in 2nd quarter of 2025.

Anticipate CR-102 in 3rd quarter of 2025.

N/A

Anticipate adoption in 4th quarter of 2025.

 Recognize 2021 legislation None provided None provided

WAC 458-16-266 - Homeownership development

Leslie Mullin

Anticipate CR-101 in 2nd quarter of 2025.

Anticipate CR-102 in 3rd quarter of 2025.

N/A

Anticipate adoption in 4th quarter of 2025.

 Recognize 2020 legislation

WAC 458-16-266 provides examples to be used as a general guide for applying a property tax exemption for real property with the purpose of low-income household development.

 

 None provided

WAC 458-14-127 - Reconvened boards – authority

Leslie Mullin

Anticipate CR-101 in 2nd quarter of 2025.

Anticipate CR-102 in 3rd quarter of 2025.

N/A

Anticipate adoption in 4th quarter of 2025.

 General updates and to recognize 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.

 None provided

WAC 458-20-27901 - Clean alternative fuel vehicles and plug-in hybrid

Leslie Mullin

CR-101 Filed:
03/04/2024
WSR 24-06-057 

Public Meeting:
04/09/2024 at
10:00 a.m.
 

 

CR-102 Filed:
04/15/2024
WSR 24-09-056

Public Meeting:
05/22/2024
at 10:00 a.m.

N/A

CR-103P Filed:
06/18/2024
WSR 24-13-098

 Recognize 2019 legislation

WAC 458-20-27901 is a new rule that will provide information on sales and use tax exemptions and other tax benefits related to alternative fueled vehicles.

 None provided

WAC 458-19-550 - State levy—Apportionment between cities

Leslie Mullin

Anticipate CR-101 in 3rd quarter of 2025.

Anticipate CR-102 in 4th quarter of 2025.

N/A

Anticipate adoption in 1st quarter of 2026.

 General updates

WAC 458-19-550 explains how the state property tax levy rate is determined, how the department adjusts the previous year's apportionment because of changes and errors in taxable values reported to the department after October 1 of the preceding year, and how the limit factor set forth in RCW 84.55.010 is applied to the state levy.

 None provided

WAC 458-29A-200 - Leasehold excise tax – Taxable rent and contract rent

Darius Massoudi

CR-101 Filed:
05/13/2022
WSR 22-11-048

 

CR-102 Filed:
4/26/2023
WSR 23-10-027

Anticipate adoption in 3rd quarter of 2025.

 

N/A

Anticipate adoption in 1st quarter of 2026.

 General updates

The Department intends to modify WAC 458-29A-200 to clarify the amount of contract rent subject to leasehold excise tax when the rent includes payment for both the leasehold interest as well as a concession or other right.

 None provided

WAC 458-20-171 - Building, repairing or improving streets, roads, etc., which are owned by a municipal corporation or political subdivision of the state or by the United States and which are used primarily for foot or vehicular traffic

Darius Massoudi

Anticipate CR-101 in 2nd quarter of 2025.

Anticipate CR-102 in 3rd quarter of 2025.

N/A

Anticipate adoption in 4th quarter of 2025.

 General updates None provided None provided

WAC 458-61a-201 - Real Estate Excise Tax – Gifts

Darius Massoudi

CR-101 Filed:
09/28/2023
WSR 23-20-060



 

Anticipate CR-102 in the 2nd quarter of 2025.

N/A

Anticipate adoption in 3rd quarter of 2025.

 General updates.

WAC 458-61A-201 concerns gifts and the application of the real estate excise tax.

 None provided

WAC 458-20-233 - Tax liability of medical and hospital service bureaus and associations and similar health care organizations

Darius Massoudi

Anticipate CR-101 in 3rd quarter of 2025.

Anticipate CR-102 in 4th quarter of 2025.

N/A

Anticipate adoption in 1st quarter of 2026.

 General updates

WAC 458-20-233 addresses the tax liability of medical and hospital service bureaus and associations and similar health care organizations.

 None provided

WAC 458-20-17802 - Collection of use tax by county auditors and department of licensing—Measure of tax

Brenton Madison

Anticipate CR-101 in 2nd quarter of 2025.

Anticipate CR-102 in 3rd quarter of 2025.

N/A

Anticipate adoption in 4th quarter of 2025.

 General updates None provided None provided

Recurring 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 Audio Recordings
WAC 458-20-23801 - Watercraft excise tax - Watercraft depreciation schedule Patrick Matutina

Anticipate CR-101 in 2nd quarter of 2025.

Anticipate CR-102 in 3rd quarter of 2025.

N/A

Anticipate CR-103 in 4th quarter of 2025.

 Annual updates

This rule provides a depreciation schedule for use in the determination of fair market value for watercrafts for purposes of the watercraft excise tax. The department will propose amendments to the depreciation schedule if data indicates adjustments are necessary. The Department will also solicit comments and feedback from external stakeholders regarding the proposed depreciation schedule.

 None provided
WAC 458-40-540 - Timber excise tax – Forest land values Tiffany Do

Anticipate CR-101 in 3rd quarter of 2025.

Anticipate CR-102 in 4th quarter of 2025.

N/A

Anticipate CR-103 in 4th quarter of 2025.

 

 Annual updates.

This rule is amended annually to show updated information about the assessment of the Timber excise tax and the forest land values.

 None provided
WAC 458-40-660 - Timber excise tax - Stumpage value tables - Stumpage value adjustments Tiffany Do

CR-101 Filed:
02/25/2025
WSR 25-06-030 

Public Meeting:
04/17/2025
11:00 a.m.

CR-102 Filed:
04/22/2025
WSR 25-09-155

Public Meeting:
06/05/2025 at
10:00 a.m.
Register for the meeting.

N/A

Anticipate CR-103 in 2nd quarter of 2025.

 Semi-annual updates that are effective January 1st and July 1st of each year None provided
WAC 458-18-220 - Refunds - Rates of interest Leslie Mullin

N/A

N/A

Anticipate CR-105 in 3rd quarter of 2025.

Anticipate CR-103 in 4th quarter of 2025.

 Annual updates.

WAC 458-18-220 to provide the rate of interest for treasury bill auction year 2024, which is used when refunding property taxes paid in 2025, as required by RCW 84.69.100.

 None provided
WAC 458-30-590 - Rates of inflation—Publication—Interest rate—Calculation. Leslie Mullin

N/A

N/A

Anticipate CR-105 in 3rd quarter of 2025.

Anticipate CR-103 in 4th quarter of 2025.

 Annual updates. Website has General updates.

WAC 458-30-590 to provide the rate of inflation published in 2024, which is used in calculating interest for deferred special benefit assessments of land removed or withdrawn from classification during 2025, as required by RCW 84.34.310.

 None provided
WAC 458-30-262 - Agricultural land valuation—Interest rate—Property tax component Leslie Mullin

N/A

N/A

Anticipate CR-105 in 3rd quarter of 2025.

 

Anticipate CR-103 in 4th quarter of 2025.

 Annual updates.

WAC 458-30-262 to provide the interest rate and property tax component used when valuing classified farm and agricultural land during the 2025 assessment year, as required by RCW 84.34.065.

 None provided

Expedited 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 Audio Recordings
WAC 458-20-258 - Travel agents and tour operators Sam McMahan

N/A

N/A

CR-105 Filed:
2/25/2025
WSR 25-06-025

Anticipate adoption in the 3rd quarter of 2025.

 Recognize 2019 and 2021 legislation. None provided
WAC 458-20-144 - Printing industry Tiffany Do

N/A

N/A

CR-105 Filed:
3/04/2024
WSR 24-06-058 

CR-103P Filed:
05/23/2024
WSR 24-12-008

 

 Recognize 2023 legislation. None provided
WAC 458-02-200 - Business licensing service – Applications, licenses, renewals – Fees Tiffany Do

N/A

N/A

CR-105 Filed: 
09/03/2024
WSR 24-18-097

CR-103 Filed:
11/05/2024
WSR 24-22-112

 Recognize 2024 legislation.

The department is amending the rule to replace the term “city’s license endorsement” with “local government’s business license endorsement” in WAC 458-02-200 to reflect the changes from Senate Bill 5897, Chapter 270, Laws of 2024, as codified under RCW 19.02.075(1)(b)(ii).
 

 None provided
WAC 458-20-281 - Petroleum product tax Brett Grannemann

N/A

N/A

CR-105 Filed:
01/24/2024
WSR 24-03-166

CR-103P Filed:
05/28/2024
WSR 24-12-029

 

 Recognize 2023 legislation None provided
WAC 458-20-244 - Food and food ingredients Michael Hwang

N/A

N/A

CR-105 Filed:
10/19/2023
WSR 23-22-012

 

CR-103P Filed:
01/16/2024
WSR 24-03-081

 General updates. None provided
WAC 458-20-261 - Commute trip reduction incentives Nikki Bizzarri

N/A

N/A

CR-105 Filed:
07/23/2024
WSR 24-15-115

CR-103P Filed:
09/25/2024
WSR 24-20-054

 Recognize 2024 legislation.

The update is to conform the rule to ESHB 2134, which passed during the 2024 legislative session.

 None provided
458-16-560 - Housing for qualifying households Patrick Watkins

N/A

N/A

CR-105 Filed:
08/21/2024
WSR 24-17-136

CR-103P Filed:
10/29/2024
WSR 24-22-070 

 Recognize 2024 legislation None provided
WAC 458-57-135 - WA estate tax return to be filed - penalty for late filing - interest on late payments - waiver or cancellation of penalty - application of payment Melinda Mandell

N/A

N/A

CR-105 Filed:
08/28/2024
WSR 24-18-045

CR-103P Filed:
11/05/2024
WSR 24-22-111

 Recognize 2024 legislation.

The Department of Revenue intends to amend WAC 458-57-135 to recognize 2024 legislation (House Bill 1867), which eliminates the estate tax filing requirement for certain estates involving a qualifying familial residence.

 None provided
WAC 458-20-10201 - Application process and eligibility requirements for reseller permits Leslie Mullin

N/A

N/A

CR-105 Filed:
09/19/2024
WSR 24-20-012

CR-103P Filed: 
12/03/2024 
WSR 24-24-090 

 Recognize 2024 legislation None provided
WAC 458-19-075 - Constitutional one percent limit calculation Leslie Mullin

N/A

N/A

CR-105 Filed: 
08/27/2024
WSR 24-18-043

CR-103P Filed:
11/05/2024
WSR 24-22-110

 Recognize 2024 legislation.

The department is amending WAC 458-19-070 and 458-19-075 to incorporate 2024 legislation, Substitute House Bill 2348. This legislation created a stand-alone hospital levy in addition to the county’s general levy. The stand-alone hospital levy only applies to counties with a population greater than 2,000,000.

 None provided
WAC 458-20-166 - Hotels, motels, boarding houses, rooming houses, resorts, hostels, trailer camps, short-term rentals and similar lodging businesses Leslie Mullin

N/A

N/A

CR-105 Filed:
09/19/2024
WSR 24-20-012

CR-103P Filed: 
12/03/2024 
WSR 24-24-090 

 Recognize 2024 legislation. None provided
WAC 458-16A-100 - Senior citizen, persons with disabilities, and veterans with disabilities exemption—Definitions Leslie Mullin

N/A

N/A

CR-105 Filed: 
09/03/2024
WSR 24-18-104 

CR-103P Filed:
11/05/2024
WSR 24-22-115

 Recognize 2024 legislation

WAC 458-16A-100 Senior citizen, persons with disabilities, and veterans with disabilities exemption—Definitions; WAC 458-16A-120 Senior citizen, persons with disabilities, and veterans with disabilities exemption—Determining combined disposable income; WAC 458-18-010 Deferral of special assessments and/or property taxes—Definitions; WAC 458-18A-010 Deferral of special assessments and/or property taxes—Definitions
 

 None provided
WAC 458-20-210 - Sales of tangible personal property for farming - Sales of agricultural products by farmers Leslie Mullin

N/A

N/A

CR-105 Filed:
10/17/2024
WSR 24-21-084

CR-103P Filed:
12/30/2024
WSR 25-02-086

 General updates

WAC 458-18-210 describes the procedure for refunds of certain property taxes.

 None provided
WAC 458-18-010 - Deferral of special assessments and/or property taxes—Definitions Leslie Mullin

N/A

N/A

CR-105 Filed: 
09/03/2024
WSR 24-18-104

CR-103P Filed:
11/05/2024
WSR 24-22-115

 Recognize 2024 legislation

The department is amending these rules to incorporate 2024 legislation, House Bill 2375. This legislation expanded the senior citizens, persons with disabilities, and veterans with disabilities exemption and deferral under chapter 84.36 and 84.38 RCW, respectively, and the limited income deferral under chapter 84.37 RCW, by modifying the definition of “residence” to include an accessory dwelling unit.

 None provided
WAC 458-20-167 - Educational institutions, school districts, student organizations, and private schools Leslie Mullin

N/A

N/A

CR-105 Filed:
12/30/2025
WSR 25-02087

CR-103P Filed:
03/04/2025
WSR 25-06-069 

 General updates.

This rule explains the application of Washington's business and occupation (B&O), retail sales, and use taxes to educational institutions, school districts, student organizations, and private schools. It also gives tax reporting information to persons operating nursery schools, preschools, or providing child care.

 None provided
WAC 458-18A-010 - Deferral of special assessments and/or property taxes—Definitions Leslie Mullin

N/A

N/A

CR-105 Filed: 
09/03/2024
WSR 24-18-104

CR-103P Filed:
11/05/2024
WSR 24-22-115

 Recognize 2024 legislation.

The department is amending these rules to incorporate 2024 legislation, House Bill 2375. This legislation expanded the senior citizens, persons with disabilities, and veterans with disabilities exemption and deferral under chapter 84.36 and 84.38 RCW, respectively, and the limited income deferral under chapter 84.37 RCW, by modifying the definition of “residence” to include an accessory dwelling unit.

 None provided
WAC 458-16A-120 - Senior citizen, persons with disabilities, and veterans with disabilities exemption—Determining combined disposable income Leslie Mullin

N/A

N/A

CR-105 Filed: 
09/03/2024
WSR 24-18-104

CR-103P Filed:
11/05/2024
WSR 24-22-115

 General updates

The department is amending these rules to incorporate Senate House Bill 1438 (2021), which allows certain common health care-related expenses to be deducted in determining exemption eligibility, and Substitute House Bill 1355 (2023), which updates the income thresholds used in determining exemption eligibility. This rule is also being updated to removed outdated information regarding federal income tax filing forms.

 None provided
WAC 458-19-070 - Five dollars and ninety cents statutory aggregate dollar rate limit calculation Leslie Mullin

N/A

N/A

CR-105 Filed: 
08/27/2024
WSR 24-18-043

CR-103P Filed:
11/05/2024
WSR 24-22-110

 Recognize 2024 legislation.

The department is amending WAC 458-19-070 and 458-19-075 to incorporate 2024 legislation, Substitute House Bill 2348. This legislation created a stand-alone hospital levy in addition to the county’s general levy. The stand-alone hospital levy only applies to counties with a population greater than 2,000,000.

 None provided
WAC 458-29A-400 - Leasehold excise tax - Exemptions Darius Massoudi

N/A

N/A

CR-105 Filed:
09/10/2024
WSR 24-19-034

CR-103P Filed: 
11/19/2024 
WSR 24-23-078 

 Recognize 2024 legislation. None provided
WAC 458-19-045 - Removal of limit (lid lift) Darius Massoudi

N/A

N/A

CR-105 Filed:
08/21/2024
WSR 24-17-138

CR-103P Filed:
10/29/2024
WSR 24-22-069

 Recognize 2024 legislation. None provided