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Agency 140
Department of Revenue
RCW 19, 28, 43,
63, 82, 83, 84
Current Law Budget
Return to Governor Lowry's Proposed Budget
| Request | $140,985,961 | |||||||||||||||||
| Net change from current biennium | $4,228,271 | Increase | ||||||||||||||||
| Percent change from current biennium | 3.1% | Increase | ||||||||||||||||
The Department of Revenue collects revenues to fund public services
in Washington State. This includes the administration of tax programs,
collection of revenues on behalf of state and local governments,
and the provision of tax policy analysis and interpretation in
order to advocate sound tax policy.
The goals are to: make conducting business as simple as possible
for customers and employees; develop, recruit, and value a high
quality and culturally diverse work force; continue to seek efficiencies
in agency programs helping to ensure every dollar is spent wisely;
promote fairness, consistency, and uniformity in the development
and application of tax law and policy; and build and strengthen
relationships with customers.
Links to Program Level Detail
Tax Analysis, Interpretation, and Technology Support
| Operating Budget: Summary
| ||||||||||||||||||||
| 1995-97 Appropriations | Appropriated Funds | Expenditures | ||||||||||||||||||
| Amount | Estimated Balance | 1993-95 Actual | 1995-97 Estimated | 1997-99 Proposed | ||||||||||||||||
| 130,024,364 | 1,190,943 | General Fund - Basic Account - State | 123,173,803 | 128,833,421 | 132,631,165 | |||||||||||||||
| 4,738,802 | 121,409 | Timber Tax Distribution Account - State | 4,307,248 | 4,617,393 | 4,781,192 | |||||||||||||||
| Enhanced 911 Account - State | 70,335 | |||||||||||||||||||
| 100,280 | 7,496 | Waste Reduct/Recycle/Litter Control - State | 76,523 | 92,784 | 100,186 | |||||||||||||||
| Vehicle Tire Recycling Account - State | 100,532 | |||||||||||||||||||
| 68,904 | State Toxics Control Account - State | 65,049 | 68,904 | 66,332 | ||||||||||||||||
| 92,474 | 8,889 | Solid Waste Management Account - State | 86,557 | 83,585 | 92,388 | |||||||||||||||
| 14,660 | 5,626 | Oil Spill Administration Account - State | 8,546 | 9,034 | 14,646 | |||||||||||||||
| 241,342 | 4,217 | Pollution Liab Insurance Prog Trust - State | 207,034 | 237,125 | 243,782 | |||||||||||||||
|
135,280,826 |
1,338,580 | Total Appropriated Funds |
128,095,627 |
133,942,246 |
137,929,691 | |||||||||||||||
| Non-Appropriated Funds | ||||||||||||||||||||
| Unclaimed Personal Property Account - Non-Appropriated | 2,208,696 | 2,815,444 | 3,056,270 | |||||||||||||||||
| Total All Funds |
130,304,323 |
136,757,690 |
140,985,961 | |||||||||||||||||
| Operating Budget: Summary by Object
| |||||||||||||||||
| 1994-95 Actual | 1995-96 Estimated | 1996-97 Estimated | 1997-98 Proposed | 1998-99 Proposed | |||||||||||||
| Salaries And Wages | 36,071,279 | 37,502,231 | 39,144,316 | 39,407,003 | 39,407,083 | ||||||||||||
| Employee Benefits | 9,531,729 | 9,803,040 | 10,064,713 | 10,079,589 | 10,080,060 | ||||||||||||
| Personal Service Contracts | 517,490 | 214,923 | 104,062 | 60,000 | 90,000 | ||||||||||||
| Goods And Services | 13,441,289 | 13,274,295 | 14,358,267 | 15,351,040 | 15,710,598 | ||||||||||||
| Travel | 1,328,767 | 1,436,595 | 1,544,968 | 1,596,478 | 1,596,478 | ||||||||||||
| Capital Outlays | 4,105,560 | 1,546,644 | 626,803 | 763,962 | 731,362 | ||||||||||||
| Grants, Benefits & Client Services | 1,938,969 | 1,180,148 | 1,410,000 | 1,540,000 | 1,710,000 | ||||||||||||
| Debt Service | 340,908 | 2,309,289 | 2,472,135 | 1,527,362 | 1,334,946 | ||||||||||||
| Interagency Reimbursements | (54,689) | (234,739) | |||||||||||||||
| Intra-Agency Reimbursements | (675) | ||||||||||||||||
| Annual Total |
67,220,627 |
67,032,426 |
69,725,264 |
70,325,434 |
70,660,527 | ||||||||||||
| Operating Budget: Program Summary
| |||||||||||||||||
| 1994-95 Actual | 1995-96 Estimated | 1996-97 Estimated | 1997-98 Proposed | 1998-99 Proposed | |||||||||||||
| Tax Administration Services | 31,130,856 | 29,353,504 | 30,409,388 | 30,781,123 | 31,016,354 | ||||||||||||
| Tax Analysis, Interpretation, and T | 30,274,493 | 31,796,701 | 33,058,666 | 32,888,409 | 32,926,966 | ||||||||||||
| Management Services | 5,815,278 | 5,882,221 | 6,257,210 | 6,655,902 | 6,717,207 | ||||||||||||
| Annual Total |
67,220,627 |
67,032,426 |
69,725,264 |
70,325,434 |
70,660,527 | ||||||||||||
| Fiscal Year 1993-94 | 63,083,696 | ||||||||||||||||
| Biennium Total |
130,304,323 |
136,757,690 |
140,985,961 | ||||||||||||||
| Operating Budget: Change from Preceding Biennium
| |||||||||||||||||||||||||
| 1993-95 Actual | 1995-97 Estimated | 1997-99 Proposed | |||||||||||||||||||||||
| Amount | Percent | Amount | Percent | Amount | Percent | ||||||||||||||||||||
| Tax Administration Services | 9,067,835 | 18.1% | 602,557 | 1.0% | 2,034,585 | 3.4% | |||||||||||||||||||
| Tax Analysis, Interpretation, and T | 13,609,855 | 29.2% | 4,709,502 | 7.8% | 960,008 | 1.5% | |||||||||||||||||||
| Management Services | 1,517,482 | 16.0% | 1,141,308 | 10.4% | 1,233,678 | 10.2% | |||||||||||||||||||
| Belated Claims | (19,085) | (100.0)% | |||||||||||||||||||||||
| Total |
24,176,087 |
22.8% |
6,453,367 |
5.0% |
4,228,271 |
3.1% | |||||||||||||||||||
| Employment Summary
| |||||||||||||||||||
| 1994-95 Actual | 1995-96 Estimated | 1996-97 Estimated | 1997-98 Proposed | 1998-99 Proposed | |||||||||||||||
| FTE Staff Years | 1,061.6 | 1,025.7 | 1,027.3 | 1,034.1 | 1,034.1 | ||||||||||||||
| Average FTE Staff Year Costs | 33,978 | 36,563 | 38,104 | 38,108 | 38,108 | ||||||||||||||
| Agency Local Funds | ||
| Seized Contraband Account | ||
| The Seized Contraband Account was established to account for the court-ordered deposit of the proceeds from sales of seized contraband tobacco products. To date, the courts have ordered the Department to deposit the money into interest bearing accounts pending disposition. | ||
| Statement of Local Fund Balances
| ||||||||||||||
| 6/30/95 Fund Balance | 6/30/97 Estimated Fund Balance | 1997-1999 Estimated Revenues | 1997-1999 Estimated Expenditures | 6/30/99 Estimated Fund Balance | ||||||||||
| Non-Budgeted Funds | ||||||||||||||
| Seized Contraband Account | 262,703 | 288,817 | 288,817 | |||||||||||
Program Level Detail
The Tax Administration Services program is responsible for the
fair, efficient, and uniform administration of state tax laws.
The program's responsibilities include taxpayer registration,
tax return processing, taxpayer billings and refunds, and the
proper allocation and distribution of state and local taxes. Voluntary
compliance is encouraged through taxpayer information and assistance.
The Department's district offices provide taxpayers with copies
of rules, instructional materials, and one-on-one assistance.
Taxpayer education is also promoted through telephone assistance,
seminars, workshops, and the publication of specific and general
tax information. This program also ensures uniform administration
of the property tax laws at the state and local level. Functions
include: the determination of the state school levy; complex appraisals
on commercial, industrial, and special use properties; administration
of property tax exemptions and deferral programs; and providing
guidance, training, and assistance on property tax issues to county
officials. The program also administers the provisions of the
State Uniform Unclaimed Property Act by receiving the transfer
of abandoned property and returning the property to the rightful
owners whenever possible.
Objectives are to: enhance voluntary payment of taxes by informing, educating, and assisting taxpayers through the use of a telephone assistance center, seminars, workshops, speaking engagements, instructional materials, bilingual services, and individual contact; collect outstanding receivables including tax warrants; locate and register permanent businesses illegally operating in the state; collect unreported revenues from cases of tax avoidance or evasion; perform file examinations of taxpayer accounts; ensure proper collection, allocation, and distribution of local tax revenues; oversee the administration of property taxation at state and local levels, including the certification of the state property tax levy, equalization of interstate and intercounty utilities, provision of advisory appraisals and audits, industrial studies, valuation schedules, and technical assistance and education to the counties; verify timber tax liability and collect associated revenues on behalf of the state and counties; assist counties in classification, grading and valuation of private forest lands; and enforce federal and state log export laws.
| Program Employment
| |||||||||||||||||||
| 1994-95 Actual | 1995-96 Estimated | 1996-97 Estimated | 1997-98 Proposed | 1998-99 Proposed | |||||||||||||||
| FTE Staff Years | 509.3 | 483.4 | 477.7 | 480.5 | 480.5 | ||||||||||||||
| Average FTE Staff Year Costs | 32,266 | 34,545 | 35,769 | 35,771 | 35,771 | ||||||||||||||
| Expenditure Detail
| |||||||||||||||||
| 1994-95 Actual | 1995-96 Estimated | 1996-97 Estimated | 1997-98 Proposed | 1998-99 Proposed | |||||||||||||
| Salaries and Benefits | 20,850,562 | 21,160,552 | 21,619,101 | 21,722,928 | 21,722,928 | ||||||||||||
| Grants and Subsidies | 1,936,960 | 1,180,148 | 1,410,000 | 1,540,000 | 1,710,000 | ||||||||||||
| Other Operating Costs | 8,343,334 | 7,012,804 | 7,380,287 | 7,518,195 | 7,583,426 | ||||||||||||
| Annual Total |
31,130,856 |
29,353,504 |
30,409,388 |
30,781,123 |
31,016,354 | ||||||||||||
| Fiscal Year 1993-94 | 28,029,479 | ||||||||||||||||
| Biennium Total |
59,160,335 |
59,762,892 |
61,797,477 | ||||||||||||||
| Source of Funds
| ||||||||||||||||||
| 1994-95 Actual | 1995-96 Estimated | 1996-97 Estimated | 1997-98 Proposed | 1998-99 Proposed | ||||||||||||||
| General Fund - Basic Account - State | 28,198,074 | 26,411,988 | 27,180,345 | 27,538,115 | 27,771,541 | |||||||||||||
| Timber Tax Distribution Account - State | 1,662,949 | 1,750,989 | 1,813,068 | 1,825,925 | 1,826,794 | |||||||||||||
| Waste Reduct/Recycle/Litter Control - State | 40,631 | 42,644 | 50,140 | 50,093 | 50,093 | |||||||||||||
| Vehicle Tire Recycling Account - State | 45,344 | |||||||||||||||||
| State Toxics Control Account - State | 23,942 | 22,970 | 21,506 | 20,981 | 20,981 | |||||||||||||
| Solid Waste Management Account - State | 34,010 | 29,116 | 37,865 | 37,830 | 37,830 | |||||||||||||
| Unclaimed Personal Property Account - Non-Appropriated | 1,113,796 | 1,085,766 | 1,290,800 | 1,292,530 | 1,293,466 | |||||||||||||
| Oil Spill Administration Account - State | 1,334 | 1,704 | 7,330 | 7,323 | 7,323 | |||||||||||||
| Pollution Liab Insurance Prog Trust - State | 10,776 | 8,327 | 8,334 | 8,326 | 8,326 | |||||||||||||
| Annual Total |
31,130,856 |
29,353,504 |
30,409,388 |
30,781,123 |
31,016,354 | |||||||||||||
Tax Analysis,
Interpretation, and Technology Support
The Tax Analysis, Interpretation, and Technology Support program
is responsible for the provision of information and tax policy
guidance to the public, employees, and all levels of government.
The program is responsible for preparing fiscal notes, analyzing
and drafting legislation, revising rules, forecasting non-General
Fund revenues, analyzing proposed changes to tax statutes, and
analyzing tax law changes on small business. The agency's audit
function reviews the records of registered businesses to ensure
the proper reporting and payment of taxes. The program hears taxpayer
appeals and issues written determinations, renders formal and
informal tax law interpretations, and mediates and negotiates
settlements. The program also provides computer information systems
support for all agency tax programs and employees through a statewide
computer network.
Objectives are to: field audit 2.5 percent of active taxpayer accounts each year; contribute to education of the public and Legislature through publication of studies on tax issues; provide Department management with analyses of tax collections and departmental operations; issue decisions on 100 percent of taxpayer petitions for corrections or refunds within one year; effectively communicate to the executive branch and the Legislature the Department's analysis and position on tax-related legislation and studies; and improve accuracy and efficiency of tax return processing by providing information systems development and support departmentwide.
| Program Employment
| |||||||||||||||||||
| 1994-95 Actual | 1995-96 Estimated | 1996-97 Estimated | 1997-98 Proposed | 1998-99 Proposed | |||||||||||||||
| FTE Staff Years | 491.8 | 486.2 | 492.7 | 495.7 | 495.7 | ||||||||||||||
| Average FTE Staff Year Costs | 35,866 | 38,526 | 40,393 | 40,400 | 40,400 | ||||||||||||||
| Expenditure Detail
| |||||||||||||||||
| 1994-95 Actual | 1995-96 Estimated | 1996-97 Estimated | 1997-98 Proposed | 1998-99 Proposed | |||||||||||||
| Salaries and Benefits | 22,226,942 | 23,542,188 | 24,871,850 | 24,999,570 | 24,999,526 | ||||||||||||
| Grants and Subsidies | 2,009 | ||||||||||||||||
| Other Operating Costs | 8,045,542 | 8,254,513 | 8,186,816 | 7,888,839 | 7,927,440 | ||||||||||||
| Annual Total |
30,274,493 |
31,796,701 |
33,058,666 |
32,888,409 |
32,926,966 | ||||||||||||
| Fiscal Year 1993-94 | 29,871,372 | ||||||||||||||||
| Biennium Total |
60,145,865 |
64,855,367 |
65,815,375 | ||||||||||||||
| Source of Funds
| ||||||||||||||||||
| 1994-95 Actual | 1995-96 Estimated | 1996-97 Estimated | 1997-98 Proposed | 1998-99 Proposed | ||||||||||||||
| General Fund - Basic Account - State | 29,627,425 | 30,989,033 | 32,266,620 | 32,045,186 | 32,085,208 | |||||||||||||
| Timber Tax Distribution Account - State | 371,188 | 488,666 | 482,868 | 516,584 | 515,089 | |||||||||||||
| Enhanced 911 Account - State | 63,384 | |||||||||||||||||
| Vehicle Tire Recycling Account - State | 9,648 | |||||||||||||||||
| State Toxics Control Account - State | 9,876 | 10,536 | 10,498 | 10,488 | 10,488 | |||||||||||||
| Solid Waste Management Account - State | 8,328 | 8,232 | 8,372 | 8,364 | 8,364 | |||||||||||||
| Unclaimed Personal Property Account - Non-Appropriated | 92,208 | 193,378 | 176,700 | 194,237 | 194,237 | |||||||||||||
| Pollution Liab Insurance Prog Trust - State | 92,436 | 106,856 | 113,608 | 113,550 | 113,580 | |||||||||||||
| Annual Total |
30,274,493 |
31,796,701 |
33,058,666 |
32,888,409 |
32,926,966 | |||||||||||||
The Management Services program provides overall direction by
planning, organizing, and reviewing the operations of the Department.
The program provides an independent review of agency operations
through the internal audit function and promotes efficiency and
customer service through oversight of the agency's quality program.
Legal advice is provided by the Attorney's General Office on questions
arising in the course of the agency business. The Management Services
program also provides financial services including financial analysis
and reporting, payables, payroll, budgeting and planning, and
cash management, along with inventory and facilities management,
purchasing, and mail service. The program administers agency personnel
functions including recruitment, employee classification, labor
relations, human resource development and training, employee safety,
and affirmative action programs.
Objectives are to: provide management support to enhance the overall efficiency of the Department; provide legal advice on questions arising in the course of the Department's administration of revenue laws and overall management of Department operations; represent the Department and the state in tax litigation; coordinate service quality efforts; provide an independent appraisal of the diverse operations and controls within the Department; and provide financial accounting, budgeting, purchasing, cash management, personnel, training, facilities management, and other support services.
| Program Employment
| |||||||||||||||||||
| 1994-95 Actual | 1995-96 Estimated | 1996-97 Estimated | 1997-98 Proposed | 1998-99 Proposed | |||||||||||||||
| FTE Staff Years | 60.5 | 56.1 | 56.9 | 57.9 | 57.9 | ||||||||||||||
| Average FTE Staff Year Costs | 33,048 | 36,933 | 37,883 | 37,878 | 37,878 | ||||||||||||||
| Expenditure Detail
| |||||||||||||||||
| 1994-95 Actual | 1995-96 Estimated | 1996-97 Estimated | 1997-98 Proposed | 1998-99 Proposed | |||||||||||||
| Salaries and Benefits | 2,525,504 | 2,602,531 | 2,718,078 | 2,764,094 | 2,764,689 | ||||||||||||
| Other Operating Costs | 3,289,774 | 3,279,690 | 3,539,132 | 3,891,808 | 3,952,518 | ||||||||||||
| Annual Total |
5,815,278 |
5,882,221 |
6,257,210 |
6,655,902 |
6,717,207 | ||||||||||||
| Fiscal Year 1993-94 | 5,182,845 | ||||||||||||||||
| Biennium Total |
10,998,123 |
12,139,431 |
13,373,109 | ||||||||||||||
| Source of Funds
| ||||||||||||||||||
| 1994-95 Actual | 1995-96 Estimated | 1996-97 Estimated | 1997-98 Proposed | 1998-99 Proposed | ||||||||||||||
| General Fund - Basic Account - State | 5,759,556 | 5,803,019 | 6,182,416 | 6,565,905 | 6,625,210 | |||||||||||||
| Timber Tax Distribution Account - State | 42,145 | 42,002 | 39,800 | 47,900 | 48,900 | |||||||||||||
| State Toxics Control Account - State | 1,705 | 1,700 | 1,694 | 1,697 | 1,697 | |||||||||||||
| Unclaimed Personal Property Account - Non-Appropriated | 11,872 | 35,500 | 33,300 | 40,400 | 41,400 | |||||||||||||
| Annual Total |
5,815,278 |
5,882,221 |
6,257,210 |
6,655,902 |
6,717,207 | |||||||||||||