EXPEDITED ADOPTION
Title of Rule: Delinquent predecessor taxes.
Purpose: To provide a method for a successor employer to pay the delinquent taxes of a predecessor employer in order to possibly obtain a lower tax rate.
Statutory Authority for Adoption: Chapters 34.05 and 50.12 RCW.
Statute Being Implemented: Portion of RCW 50.29.062.
Summary: To revise the rule to promote clarity and delete archaic language. This rule is being rewritten and renumbered in accordance with legislative mandates that require removal of rules that are difficult to understand.
Reasons Supporting Proposal: This rule is being amended in compliance with Governor Locke's Executive Order 97-02.
Name of Agency Personnel Responsible for Drafting: George Mante, 212 Maple Park, Olympia, WA, (360) 902-9642; Implementation and Enforcement: Dale Ziegler, 212 Maple Park, Olympia, WA, (360) 902-9303.
Name of Proponent: Employment Security Department, UI Tax Administration, UI Division, P.O. Box 9046, Olympia, WA 98507, governmental.
Rule is not necessitated by federal law, federal or state court decision.
Explanation of Rule, its Purpose, and Anticipated Effects: This rule has not been changed from the original rule other than to clarify archaic language and to comply with Governor Locke's Executive Order 97-02. This rule should read better to the general public. The rule explains the process by which a successor employer, as defined in WAC 192-300-050, may request and pay the department back taxes in order to receive a lower tax rate if the predecessor employer was delinquent in paying unemployment insurance taxes.
Proposal Changes the Following Existing Rules: The existing rule is repealed. The new
rule is being renumbered in accordance with Executive Order 97-02 and the department's new
easier system for identifying rules for all users. There is no substantive change to the pervious
rule.
THIS RULE IS BEING PROPOSED TO BE ADOPTED USING AN EXPEDITED RULE-MAKING PROCESS THAT WILL ELIMINATE THE NEED FOR THE AGENCY TO HOLD PUBLIC HEARINGS, PREPARE A SMALL BUSINESS ECONOMIC IMPACT STATEMENT, OR PROVIDE RESPONSES TO THE CRITERIA FOR A SIGNIFICANT LEGISLATIVE RULE. IF YOU OBJECT TO THIS RULE BEING ADOPTED USING THE EXPEDITED RULE-MAKING PROCESS, YOU MUST EXPRESS YOUR OBJECTIONS IN WRITING AND THEY MUST BE SENT TO George Mante, Employment Security Department, UI Tax Administration, P.O. Box 9046, Olympia, WA 98507-9046 , AND RECEIVED BY July 21, 1999.
May 13, 1999
Carver Gayton
Commissioner
RCW 50.29.062 provides that a successor employer, as defined in WAC 192-300-050 will be assigned the tax rate of the predecessor employer. If the successor employer has been assigned the maximum tax rate due to late, or nonpayment of, taxes to the department by the predecessor employer; they may receive a lower rate upon completion of the following:
a. submit a written request to the department; and
b. payment of delinquent tax payments by the cut-off date of September 30th.
The successor employer will receive the tax rate of the predecessor employer as if the taxes had been paid timely. The successor will keep this rate until eligible under experience rating statutes for a different rate.
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The following sections of the Washington Administrative Code are repealed:
| WAC 192-12-076 | Delinquent predecessor taxes. |