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 458-20-119 - Sales by caterers and food service contractors

Jason Andre

N/A

N/A

CR-105 Filed:
10/19/2023
WSR 23-22-013

CR-103P Filed:
01/22/2024
WSR 24-03-129

General updates. None provided None provided

WAC 458-20-124 - Restaurants, cocktail bars, taverns and similar businesses

Jason Andre

N/A

N/A

CR-105 Filed:
10/19/2023
WSR 23-22-013

 

CR-103P Filed:
01/22/2024
WSR 24-03-129

General updates. None provided None provided

WAC 458-20-144 - Printing industry

Tiffany Do

N/A

N/A

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

Anticipate adoption in the 2nd quarter of 2024.

Recognize 2023 legislation. None provided None provided

WAC 458-20-13501 - Timber harvest operations

Tiffany Do

CR-101 Filed:
03/01/2023
WSR 23-06-074
 

 

CR-102 Filed:
04/15/2024
WSR 24-09-052

Public Hearing:
05/21/2024 at
10:00 a.m.
Join the meeting

N/A

Anticipate adoption in 2nd quarter of 2024.

General updates

WAC 458-20-13501 explains the application of the business and occupation (B&O), public utility, retail sales, and use taxes to persons performing activities associated with timber harvest operations. This rule explains how the public utility tax deduction provided by RCW 82.16.050 for the transportation of commodities to an export facility applies to the transportation of logs. It also explains how the B&O tax exemption provided by RCW 82.04.333 for small timber harvesters applies.

None provided

WAC 458-20-18801 - Medical substances, devices, and supplies for humans – Drugs prescribed for human use – Medically prescribed oxygen – Prosthetic devices – Mobility enhancing equipment – Durable medical equipment

Justin Morehouse

N/A

N/A

CR-105 Filed:
11/02/2023
WSR 23-23-016

CR-103P Filed:
01/23/2024
WSR 24-03-133

General updates. None provided None provided

WAC 458-20-15503 - Digital products

Justin Morehouse

N/A

N/A

CR-105 Filed:
11/09/2023
WSR 23-23-068

CR-103P Filed:
01/23/2024
WSR 24-03-135

General updates. 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 2024.

Anticipate CR-102 in 2nd quarter of 2024.

N/A

Anticipate adoption in 3rd quarter of 2024.

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. 
Join the meeting 

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

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

N/A

Anticipate adoption in 2nd quarter of 2024

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 458-02-200 - Business licensing service - Applications, licenses, renewals - Fees

Perry Stern

N/A

N/A

CR-105 Filed:
11/09/2023
WSR 23-23-050

CR-103P Filed:
01/24/2024
WSR 24-04-006

General updates. None provided None provided

WAC 458-20-182 - Warehouse businesses

Perry Stern

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

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

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

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

N/A

Anticipate adoption in 2nd quarter of 2024.

General updates

The purpose of this rulemaking effort is to update the definitions for "storage warehouse" and "warehouse" to match the definitions in RCW 82.04.280 and 82.08.820. Additionally, this rulemaking effort adds subsections regarding dry stack storage, portable self-storage containers, prescription drug warehousing, and other rules to reference. Other changes have been made to enhance readability of the rule. 

None provided

WAC 458-20-178 - Use tax and use of tangible personal property

Brett Grannemann

N/A

N/A

CR-105 Filed:
11/21/2023
WSR 23-23-159

CR-103P Filed:
01/24/2024
WSR 24-04-001

General updates

The department is updating WAC 458-20-134 and WAC 458-20-178 due to changes from recent legislation, Substitute House Bill 1764 (2023). The legislation amended RCW 82.04.450 to provide a valuation method for asphalt and aggregate used in public road construction. Additionally, the update includes several grammar and punctuation changes to enhance clarity and readability.

None provided

WAC 458-20-134 - Commercial or industrial use

Brett Grannemann

N/A

N/A

CR-105 Filed:
11/21/2023
WSR 23-23-159

CR-103P Filed:
01/24/2024
WSR 24-04-001

General updates

The department is updating WAC 458-20-134 and WAC 458-20-178 due to changes from recent legislation, Substitute House Bill 1764 (2023). The legislation amended RCW 82.04.450 to provide a valuation method for asphalt and aggregate used in public road construction. Additionally, the update includes several grammar and punctuation changes to enhance clarity and readability.

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

Anticipate adoption in the first quarter of 2024.

Recognize 2023 legislation None provided None provided

WAC 458-20-19402 - Single factor receipts apportionment – Generally

Adam Becker

CR-101 Filed:
10/26/2021
WSR 21-22-032

 

CR-102 Filed:
12/06/2023
WSR 23-24-096



 

N/A

Anticipate adoption in 1st quarter of 2024.

General updates

WAC 458-20-19402 explains the apportionment method for businesses engaged in apportionable activities and that have nexus with Washington for business and occupation (B&O) tax liability incurred after May 31, 2010.

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 None provided

WAC 458-20-168 - Hospitals, nursing homes, assisted living facilities, adult family homes and similar health care facilities

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 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

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 1st quarter of 2024.

Anticipate CR-102 in 2nd quarter of 2024.

N/A

Anticipate adoption in 3rd quarter of 2024.

Recognize 2021 and 2022 legislation None provided None provided

WAC 458-20-24001 - Sales and use tax deferral - Manufacturing research/development activities in high unemployment counties - Applications filed after June 30, 2010

Ryan Becklean

N/A

N/A

CR-105 Filed:
11/09/2023
WSR 23-23-066

CR-103P Filed:
01/24/2024
WSR 24-04-004

General updates. None provided None provided

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

Ryan Becklean

CR-101 Filed:
05/13/2022

WSR 22-11-048

 

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

 

N/A

Anticipate adoption in 2nd quarter of 2024.

General update

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

Ryan Becklean

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 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

WAC 458-20-265 - Sales and use tax exemption - Airplane maintenance repair stations

Chelsea Brenegan

N/A

N/A

CR-105 Filed:
11/16/2023
WSR23-23-127

CR-103P Filed:
01/24/2024
WSR 24-04-002

General updates. 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.

Anticipate CR-105 in the 2nd quarter of 2022.

Anticipate adoption in 2nd quarter of 2024.

General updates None provided None provided

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

Patrick Watkins

Anticipate CR-101 in 2nd quarter of 2024

Anticipate CR-102 in 2nd quarter of 2024

N/A

Anticipate adoption in 3rd quarter of 2024

General updates None provided None provided

WAC 458-20-228 - Returns, payments, penalties, extensions, interest, stays of collection

Patrick Watkins

N/A

N/A

CR-105 Filed:
11/16/2023
WSR 23-23-125

CR-103P Filed:
01/24/2024
WSR 24-04-003

General updates. None provided 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 458-20-176 - Commercial deep sea fishing - Commercial passenger fishing - diesel fuel

Tim Danforth

N/A

N/A

CR-105 Filed:
11/21/2023
WSR 23-23-160

CR-103P Filed:
01/24/2024
WSR 24-04-005

General updates

These drafts show updates to reflect 2023 legislation, HB 1573, including updates to expiration dates for RCW 82.04.4266 and RCW 82.04.4268. Additionally, out of date provisions have been struck and updated.

None provided

WAC 458-20-210 - Sales of tangible personal property for farming—Sales of agricultural products by farmers

Tim Danforth

N/A

N/A

CR-105 Filed:
11/21/2023
WSR 23-23-160

CR-103P Filed:
01/24/2024
WSR 24-04-005

General updates

These drafts show updates to reflect 2023 legislation, HB 1573, including updates to expiration dates for RCW 82.04.4266 and RCW 82.04.4268. Additionally, out of date provisions have been struck and updated.

None provided

WAC 458-20-269 - Waiver of public disclosure of certain new tax preferences

Melinda Mandell

N/A

N/A

CR-105 Filed:
10/02/2023
WSR 23-20-092

CR-103P Filed:
12/18/2023
WSR 24-01-097

General updates None provided 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 458-20-13601 - 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 458-18-010 - Deferral of special assessments and/or property taxes - Definitions

Leslie Mullin

N/A

N/A

CR-105 Filed: 
10/25/2023
WSR 23-22-051 

CR-103P Filed:
01/03/24
WSR 24-03-004

General updates

The department is amending this rule to incorporate the language in Substitute House Bill 1355 (2023), which updates the income thresholds used in determining deferment eligibility.

None provided

WAC 458-16A-130 - Senior citizen, disabled person, and disabled veteran exemption—Qualifications for exemption

Leslie Mullin

N/A

N/A

CR-105 Filed: 
10/25/2023
WSR 23-22-069

CR-103P Filed:
01/03/2024
WSR 24-03-003

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 458-16A-135 - Senior citizen, disabled person, and disabled veteran exemption—Application procedures

Leslie Mullin

N/A

N/A

CR-105 Filed: 
10/25/2023
WSR 23-22-069

CR-103P Filed:
01/03/2024
WSR 24-03-003

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 458-14-127 - Reconvened boards – authority

Leslie Mullin

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 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.

Join the meeting

N/A

Anticipate adoption in 3rd quarter of 2024.

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 1st quarter of 2024.

Anticipate CR-102 in 2nd quarter of 2024.

N/A

Anticipate adoption in 3rd quarter of 2024.

General updates

WAC 458-19-550 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 458-16A-120 - Senior citizen, disabled person, and disabled veteran exemption - Determining combined disposable income

Leslie Mullin

N/A

N/A

CR-105 Filed: 
10/25/2023
WSR 23-22-069

CR-103P Filed:
01/03/2024
WSR 24-03-003

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

Leslie Mullin

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 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 458-16A-100 - Senior citizen, disabled person, and disabled veteran exemption—Definitions

Leslie Mullin

N/A

N/A

CR-105 Filed: 
10/25/2023
WSR 23-22-069

CR-103P Filed:
01/03/2024
WSR 24-03-003

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 458-20-XXX - New exemptions on clean alternative fuel commercial vehicles

Leslie Mullin

Anticipate CR-101 in 2nd quarter of 2024

Anticipate CR-102 in 3rd quarter of 2024

N/A

Anticipate adoption in 3rd quarter of 2024

Recognize 2019 legislation None provided None provided

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

Leslie Mullin

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.

Recognize 2021 legislation None provided None provided

WAC 458-16-266 - Homeownership development

Leslie Mullin

Anticipate CR-101 in 1st quarter of 2024.

Anticipate CR-102 in 1st quarter of 2024.

N/A

Anticipate adoption in 3rd quarter of 2024.

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

Darius Massoudi

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



 

Anticipate CR-102 in the 1st quarter of 2024.

N/A

Anticipate adoption in 2nd quarter of 2024.

General updates.

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

None provided

WAC 458-29A-400 - Leasehold excise tax - Exemptions

Darius Massoudi

N/A

N/A

CR-105 Filed:
11/02/2023
WSR 23-23-020

CR-103P Filed:
02/05/2024
WSR 24-04-077

General updates. None provided 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 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 458-20-233 - Tax liability of medical and hospital service bureaus and associations and similar health care organizations

Darius Massoudi

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

None provided

WAC 458-20-252 - Hazardous substance tax

Darius Massoudi

CR-101 Filed:
01/16/2024
WSR 24-03-078

Public Meeting:
2/21/2024 at
9:00 a.m.

 

CR-102 Filed:
March 05, 2024
WSR 24-06-071

Public Hearing:
04/10/2024 at
10:00 a.m.

 

N/A

Anticipate adoption in 2nd quarter of 2024.

General updates.

WAC 458-20-252 provides detailed information on the Hazardous substance tax.

None provided

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

Brenton Madison

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

Anticipate second CR-101 filing and additional Public Meeting in the 1st quarter of 2024.

Anticipate CR-102 in 2nd quarter of 2024.

N/A

Anticipate adoption in 3rd quarter of 2024.

General updates

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

None provided

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

Brenton Madison

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 458-20-193 explains the application of the business and occupation (B&O) and retail sales taxes to interstate sales of tangible personal property.

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 458-40-540 - Timber excise tax – Forest land values Tiffany Do

Anticipate CR-101 in the 3rd quarter of 2024.

 

Anticipate CR-102 in the 4th quarter of 2024.

N/A

Anticipate CR-103P in the 4th quarter of 2024.

 

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:
02/12/2024
WSR 24-05-027

Public Meeting:
04/16/2024 at
10:00 a.m.

Anticipate CR-102 in the 2nd quarter of 2024.

N/A

Anticipate CR-103P in the 2nd quarter of 2024.

Semi-annual updates that are effective January 1st and July 1st of each year None provided
WAC 458-20-23801 - Watercraft excise tax - Watercraft depreciation schedule Ryan Becklean

Anticipate CR-101 in the 2nd quarter of 2024.

Anticipate CR-102 in the 3rd quarter of 2024.

N/A

Anticipate CR-103P in the 3rd quarter of 2024.

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 458-18-220 - Refunds - Rates of interest Leslie Mullin

N/A

N/A

CR-105 Filed:
10/19/2023
WSR 23-22-017

CR-103P Filed:
01/03/2024
WSR 24-03-001

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

N/A

N/A

CR-105 Filed:
10/19/2023
WSR 23-22-017

CR-103P Filed:
01/03/2024
WSR 24-03-001

 

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

N/A

N/A

CR-105 Filed:
10/19/2023
WSR 23-22-017

 

CR-103P Filed:
01/03/2024
WSR 24-03-001

 

General updates. None provided