Standard Financial Information

From the 2024 DOR Tax Exemption Study

Home Laws & Rules Rule Making Activities Understanding & Participating In The Rule Making Process Print Understanding & participating in the rule making process The Department of Revenue (department) and its programs are governed by laws passed by the Washington State Legislature and codified in the Revised Code of Washington (RCW). The department drafts and adopts rules to implement new state laws, provide more detail to the laws passed, and provide additional guidance for taxpayers to make understanding their tax reporting responsibility easier. These rules are then codified in the Washington Administrative Code (WAC) and published by the Office of the Code Reviser . Pursuant to RCW 34.05.330 , you have the right to petition the department to adopt, amend, or repeal any administrative rule. Obtain a copy of the petition online, or call 360-705-6705. The petition process is governed by the Office of Financial Management ( Chapter 82-05 WAC ). Generally, rule making takes place in three distinctive steps based on filings required by the Office of the Code Reviser. The rule making process provide several opportunities for the public to comment on proposed rules prior to adoption: Th