Date of Adoption: November 8, 1999.

Purpose: To repeal WAC 192-12-043 Definition of student for tax purposes.

Citation of Existing Rules Affected by this Order: Repealing WAC 192-12-043.

Statutory Authority for Adoption: Chapters 34.05 and 50.04 RCW.

Adopted under preproposal statement of inquiry filed as WSR 99-19-073 on September 16, 1999.

Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 0, Repealed 0.

Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.

Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 0, Repealed 0.

Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 0.

Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 0, Repealed 0. Effective Date of Rule: Thirty-one days after filing.

November 15, 1999

Carver Gayton

Commissioner

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