Return-Path: Delivered-To: kelly.andrews@tessol-inc.com Received: from gator4254.hostgator.com by gator4254.hostgator.com with LMTP id WFS9E7NV3WR0kAYAcizydQ (envelope-from ) for ; Wed, 16 Aug 2023 18:03:15 -0500 Return-path: Envelope-to: kelly.andrews@tessol-inc.com Delivery-date: Wed, 16 Aug 2023 18:03:15 -0500 Received: from mailer087191.service.govdelivery.com ([69.5.87.191]:32703) by gator4254.hostgator.com with esmtps (TLS1.2) tls TLS_ECDHE_RSA_WITH_AES_256_GCM_SHA384 (Exim 4.96) (envelope-from ) id 1qWPXm-001pg5-0W for kelly.andrews@tessol-inc.com; Wed, 16 Aug 2023 18:03:15 -0500 Received: from gasdp-smeds14-2.systems.dc.gdi ([10.1.36.89]) by mailer087191.service.govdelivery.com (-); Wed, 16 Aug 2023 23:03:02 +0000 X-VirtualServer: VSG004, mailer087191.service.govdelivery.com, 10.1.37.71 X-VirtualServerGroup: VSG004 X-MailingID: 16814414::20230816.81238861::1001::MDB-PRD-BUL-20230816.81238861::kelly.andrews@tessol-inc.com::9431_0_0 X-SMHeaderMap: mid="X-MailingID" X-Destination-ID: kelly.andrews@tessol-inc.com X-SMFBL: a2VsbHkuYW5kcmV3c0B0ZXNzb2wtaW5jLmNvbQ== DKIM-Signature: v=1; a=rsa-sha256; c=relaxed/relaxed; d=public.govdelivery.com; s=13q2; i=@public.govdelivery.com; h=Content-Transfer-Encoding: Content-Type:x-subscriber:X-Accountcode:Errors-To:MIME-Version: Message-ID:X-ReportingKey:Subject:Date:To:Reply-To:From; bh=SC41 Cu0CtvH2+6YL3vTmp6f+zpKad7NPbjojGZh9xxE=; b=tI+a+b8dwv0mrzFBPsmP M4Y1N3J2Sr72NUML8guKbx6jts9/jSTvvFIObrzRSARO4VpCL3c5Mme11qeyysAa +3ChQBPgm0017d4Fe7Gim8/N28APbiuaXM1aiUFo1XuQPqBmCaVCrqb/ycxY5Rr1 Nfsg6JdZwkV4jxFPSiTxHVtwFsVXwzYfyOQUJqvOvrpeRj7yT4CFDUO91s7IcTsn ZnUNB6F/6SHD7KKQu6i+3Yht4RNWbWvezJrRC4dgzyruTrDHzseCWH4PopbiYAYU +kzubEGpw/YtpippUQ6UTSYDfPLjCbRVTlYiZHXvthaEoX0HECbSNvnLCFmeLoBj xw== Content-Transfer-Encoding: 7bit Content-Type: multipart/alternative; boundary="----=_NextPart_978_1A19_55ACA70E.37CF59FC" x-subscriber: 3.eweNDoM3BW2XVIL5UyXuGDkifZ+GnkKjdXX5LfUozayfkFE+nm0/xhym8fQYdBw9xSEmKRXx2FdUccsF+85aU9e1zyb+rmheo1t2Pl5VatqldY1WJBEij7mfuvV1aY65D80bFCA0yOfO7olCpUU5DBVOfe8ot3FX+CZbMyKumSU= X-Accountcode: WADOR Errors-To: messages@public.govdelivery.com MIME-Version: 1.0 Message-ID: <16814414.9431@public.govdelivery.com> X-ReportingKey: MJJJ2EWJK580YJJ172QJJJ::kelly.andrews@tessol-inc.com::kelly.andrews@tessol-inc.com Subject: =?US-ASCII?Q?The_Washington_State_Department_of_Revenue_has_recently_tak?= =?US-ASCII?Q?en_action_on_the_following_Rules_and_Interpretive_Statements?= Date: Wed, 16 Aug 2023 23:02:59 +0000 To: kelly.andrews@tessol-inc.com Reply-To: WADOR@public.govdelivery.com From: "=?US-ASCII?Q?Washington_Department_of_Revenue?=" X-Spam-Status: No, score=-15.6 X-Spam-Score: -155 X-Spam-Bar: --------------- X-Spam-Flag: NO ------=_NextPart_978_1A19_55ACA70E.37CF59FC Content-Type: text/plain; charset="Cp1252" Content-Disposition: inline Content-Transfer-Encoding: quoted-printable View as a webpage / Share [ https://content.govdelivery.com/accounts/WADO= R/bulletins/36b2fa4 ] =20 Washington State Department of Revenue =20 *The Washington State Department of Revenue has recently t**aken action o= n the following Rules and Interpretive Statements:*=20 *August 16,=A02023* *Link for Interim Guidance Statements: Interim Guidance Statements [ http= s://lnks.gd/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDIsInVyaS= I6ImJwMjpjbGljayIsInVybCI6Imh0dHBzOi8vZ2NjMDIuc2FmZWxpbmtzLnByb3RlY3Rpb24= ub3V0bG9vay5jb20vP3VybD1odHRwcyUzQSUyRiUyRmRvci53YS5nb3YlMkZmb3Jtcy1wdWJs= aWNhdGlvbnMlMkZwdWJsaWNhdGlvbnMtc3ViamVjdCUyRnRheC10b3BpY3MlMkZpbnRlcmltL= Wd1aWRhbmNlLXN0YXRlbWVudHMmZGF0YT0wNSU3QzAxJTdDQ2F0aHlIJTQwRE9SLldBLkdPVi= U3Q2IxNzhiNzViZTYyYjQyNDkwNDc3MDhkYjQ3NjI1NmU1JTdDMTFkMGUyMTcyNjRlNDAwYTh= iYTA1N2RjYzEyN2Q3MmQlN0MwJTdDMCU3QzYzODE4MjI1OTkwNzMyOTgwNiU3Q1Vua25vd24l= N0NUV0ZwYkdac2IzZDhleUpXSWpvaU1DNHdMakF3TURBaUxDSlFJam9pVjJsdU16SWlMQ0pCV= GlJNklrMWhhV3dpTENKWFZDSTZNbjAlM0QlN0MzMDAwJTdDJTdDJTdDJnNkYXRhPVp3WWdzWG= g2VDlrN2hwWnA1S3haa0NUVSUyQmlkSCUyQm84NjBIUlNpWmdJZkNnJTNEJnJlc2VydmVkPTA= iLCJidWxsZXRpbl9pZCI6IjIwMjMwNTAxLjc2MDUyOTIxIn0.8zaAUbRV8KwLmFD6QiqYFfJF= kX-oPhXVy-c2s_zv7oc/s/1190219744/br/171650466262-l ]* =20 *Title* =20 Issuance of Interim Statement =20 Taxability of Class II and Class III gaming equipment leased by a non-tri= bal lessor to a tribal casino =20 *Link for Recent Adoptions and Repeals: Recent Adoptions and Repeals [ ht= tps://lnks.gd/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDEsInVy= aSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMjA0MTkuNTY2NTcxMDEiLCJ1cmwiO= iJodHRwczovL2Rvci53YS5nb3YvZmluZC1sYXctb3ItcnVsZS9ydWxlLW1ha2luZy1hY3Rpdm= l0aWVzLzIwMjItcnVsZS1hbmQtdGF4LWFkdmlzb3J5LWFkb3B0aW9ucy1hbmQtcmVwZWFscyJ= 9.HhtqHk-Lj3Lu3w0D9JHB20--E4vGFklM8dWdxZ4udEc/s/1190219744/br/13004305436= 6-l ]* =20 *Title* =20 ETA 3239.2023 =20 Estate Tax Deduction for Qualified Family-Owned Business Interests: Real = Estate Activities is now unpublished. =20 **Link for Rule Proposals: Rules Agenda [ https://gcc02.safelinks.protect= ion.outlook.com/?url=3Dhttps%3A%2F%2Fdor.wa.gov%2Ffind-law-or-rule%2Frule= -making-agenda&data=3D05%7C01%7CCathyH%40dor.wa.gov%7C6935880ee6334f16b03= 908db687cd34a%7C11d0e217264e400a8ba057dcc127d72d%7C0%7C0%7C63821865755348= 1027%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6= Ik1haWwiLCJXVCI6Mn0%3D%7C3000%7C%7C%7C&sdata=3DzKuCeLm8g1uAUesW7Y1da1tJvn= 53bHFE82j8gFN5qc4%3D&reserved=3D0 ]** =20 *Title* =20 WAC 458-20-195 WAC 458-20-22801 WAC 458-20-254 WAC 458-20-261 WAC 458-20-272 =20 Taxes, deductibility Tax reporting frequency Recordkeeping Commute trip reduction incentives Tire fee-Studded tire fee-Core deposits or credits =20 WAC 458-20-23801 =20 Watercraft excise tax - Watercraft depreciation schedule =20 *Note: *Please be sure you have downloaded -- "and installed "-- the most= recent version of Adobe Acrobat Reader.=A0 The free reader can be downlo= aded at the following link:=A0 http://www.adobe.com/products/acrobat/read= step2.html [ https://gcc02.safelinks.protection.outlook.com/?url=3Dhttp%3= A%2F%2Fwww.adobe.com%2Fproducts%2Facrobat%2Freadstep2.html&data=3D04%7C01= %7CDenineL%40DOR.WA.GOV%7C92af61f7f6f446c8329508d9ea9007f9%7C11d0e217264e= 400a8ba057dcc127d72d%7C0%7C0%7C637798726747049322%7CUnknown%7CTWFpbGZsb3d= 8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C300= 0&sdata=3D9eR4VgJCtrWMZCaluceFL8xplgTX8MVDfA4pqhC3ez4%3D&reserved=3D0 ]. ________________________________________________________________________ =20 *RULE PROPOSAL (CR-102) - Excise Tax* *WAC 458-20-23801 - Watercraft excise tax - Watercraft depreciation sched= ule* *Why this Rule is being Proposed (CR-102) for Adoption* RCW 82.49.040 requires the Department of Revenue to prepare a depreciatio= n schedule (at minimum annually) for use in the determination of fair mar= ket value for watercrafts, which is the basis for measuring the watercraf= t excise tax. The purpose of this rulemaking effort is to evaluate the wa= tercraft depreciation table values in WAC 458-20-23801. The Department is= proposing amendments to the watercraft depreciation schedule for the fol= lowing reason: watercraft valuation, sales, and registration data indicat= ed an adjustment to several values in the table was necessary (as require= d by RCW 82.49.040). This proposal was based upon the Department=92s own = analysis of watercraft valuation, sales, and registration data. The Depar= tment will solicit additional comments and feedback from external stakeho= lders regarding the proposed watercraft depreciation schedule. *Public=A0Hearing date, time, and location for this Rule:* *Date: _September 5, 2023_;=A0=A0 Time: _10:00 A.M._* *Please Register via Zoom using the link below:* https://dor-wa-gov.zoom.us/meeting/register/tZUlcOqrrz8qH9wkGIfmi41drkTQd= -Jn3HRM#/registration *Comments for this Rule must be sent to:* Ryan Becklean Department of Revenue=20 PO Box 47453 Olympia, Washington 98504=20 Email: RyanBe@dor.wa.gov *Written comments are due by September 8, 2023.* ________________________________________________________________________ =20 *_EXPEDITED RULE PROPOSAL (CR-105) - Excise Tax_* *WAC 458-20-195 Taxes, deductibility* *WAC 458-20-22801 Tax reporting frequency* *WAC 458-20-254 Recordkeeping* *WAC 458-20-261 Commute trip reduction incentives* *WAC 458-20-272 Tire fee-Studded tire fee-Core deposits or credits* *Why this Rule is being proposed* The department is amending these rules to incorporate 2020 legislation, S= ubstitute House Bill 2246. The purpose of this legislation was to reorgan= ize laws related to environmental health without making any substantive p= olicy changes, specifically, adding a new title to the Revised Code of Wa= shington to be codified as Title 70A RCW. *Comments for this Rule must be sent to:* Leslie Mullin Department of Revenue=20 PO Box 47453 Olympia, Washington 98504=20 Email: LeslieMu@dor.wa.gov *Written comments are due by October 23, 2023.* ________________________________________________________________________ =20 *_EXCISE TAX ADVISORIES (ETA) ISSUANCE _* *ETA 3239.2023 - Estate Tax Deduction for Qualified Family-Owned Business= Interests:=A0Real Estate Activities* *Why this ETA was Issued* This Excise Tax Advisory (ETA) addresses a deduction from the Washington = taxable estate, without regard to the applicable exclusion, for the value= of the decedent's qualified family-owned business interests. The purpose= of this ETA is to focus on certain real estate business interests. This = ETA does not address every type of family-owned business interest that ma= y be deductible from a gross estate. *View more information on this ETA and other ETAs * See the Department=92s website at:=A0 http://dor.wa.gov/content/FindALawO= rRule/ETA/default.aspx [ https://lnks.gd/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZ= XRpbl9saW5rX2lkIjoxMDQsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMT= EwMjcuNDc5ODA3NzEiLCJ1cmwiOiJodHRwczovL2djYzAyLnNhZmVsaW5rcy5wcm90ZWN0aW9= uLm91dGxvb2suY29tLz91cmw9aHR0cCUzQSUyRiUyRmRvci53YS5nb3YlMkZjb250ZW50JTJG= RmluZEFMYXdPclJ1bGUlMkZFVEElMkZkZWZhdWx0LmFzcHgmZGF0YT0wNCU3QzAxJTdDS2Vpd= GhEJTQwRE9SLldBLkdPViU3QzhmZWU4YWQyYTJiZTQzMDk0ZDEwMDhkOTY5OGRjOTc3JTdDMT= FkMGUyMTcyNjRlNDAwYThiYTA1N2RjYzEyN2Q3MmQlN0MwJTdDMCU3QzYzNzY1Njg3OTk1NTk= zMjUxOCU3Q1Vua25vd24lN0NUV0ZwYkdac2IzZDhleUpXSWpvaU1DNHdMakF3TURBaUxDSlFJ= am9pVjJsdU16SWlMQ0pCVGlJNklrMWhhV3dpTENKWFZDSTZNbjAlM0QlN0MxMDAwJnNkYXRhP= WVGVTJvMHZkSFlFNFE1cU91THViVDVuSXRIV1h3cGxST2JnNlpXdmFRbnMlM0QmcmVzZXJ2ZW= Q9MCJ9.0tr9WNm5yc56QE8CBGQ12KX68-Po0rMmMzz8CACH9TY/s/1190219744/br/114748= 624520-l ] ________________________________________________________________________ =20 *_INTERIM GUIDANCE STATEMENT (IGS) ISSUANCE _* Taxability of Class II and Class III gaming equipment leased by a non-tri= bal lessor to a tribal casino *Why this IGS was Issued* This interim guidance statement addresses whether state and local governm= ents may impose personal property tax on leases of Class II and III gamin= g equipment to an Indian tribe for use in a tribal casino located in a tr= ibe=92s Indian Country (within the territorial boundaries of Washington).= *View more information on this IGS and others * See the Department=92s website at:=A0 https://dor.wa.gov/forms-publicatio= ns/publications-subject/tax-topics/interim-guidance-statements [ https://= lnks.gd/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDksInVyaSI6Im= JwMjpjbGljayIsInVybCI6Imh0dHBzOi8vZ2NjMDIuc2FmZWxpbmtzLnByb3RlY3Rpb24ub3V= 0bG9vay5jb20vP3VybD1odHRwcyUzQSUyRiUyRmRvci53YS5nb3YlMkZmb3Jtcy1wdWJsaWNh= dGlvbnMlMkZwdWJsaWNhdGlvbnMtc3ViamVjdCUyRnRheC10b3BpY3MlMkZpbnRlcmltLWd1a= WRhbmNlLXN0YXRlbWVudHMmZGF0YT0wNSU3QzAxJTdDQ2F0aHlIJTQwRE9SLldBLkdPViU3Q2= IxNzhiNzViZTYyYjQyNDkwNDc3MDhkYjQ3NjI1NmU1JTdDMTFkMGUyMTcyNjRlNDAwYThiYTA= 1N2RjYzEyN2Q3MmQlN0MwJTdDMCU3QzYzODE4MjI1OTkwNzMyOTgwNiU3Q1Vua25vd24lN0NU= V0ZwYkdac2IzZDhleUpXSWpvaU1DNHdMakF3TURBaUxDSlFJam9pVjJsdU16SWlMQ0pCVGlJN= klrMWhhV3dpTENKWFZDSTZNbjAlM0QlN0MzMDAwJTdDJTdDJTdDJnNkYXRhPVp3WWdzWGg2VD= lrN2hwWnA1S3haa0NUVSUyQmlkSCUyQm84NjBIUlNpWmdJZkNnJTNEJnJlc2VydmVkPTAiLCJ= idWxsZXRpbl9pZCI6IjIwMjMwNTAxLjc2MDUyOTIxIn0.pyj8dGYGZgIcJp9hTEeUhlcVth4p= KGUtY-wWnVpu04o/s/1190219744/br/171650466262-l ] ________________________________________________________________________ =20 =20 Survey icon [ https://www.dor.wa.gov/survey ]=20 Let us know at dor.wa.gov/survey [ https://www.dor.wa.gov/survey? ] ________________________________________________________________________ =20 Stay connected with the Washington Department of Revenue [ https://dor.wa= .gov/ ] [ https://www.facebook.com/WARevenue/ ]=A0 [ https://twitter.com/WAState= DOR ]=A0 [ https://www.linkedin.com/company/washington-state-department-o= f-revenue/ ]=A0 [ https://www.youtube.com/user/WashingtonStateDOR ] Unsubscribe or Manage subscriptions [ https://public.govdelivery.com/acco= unts/WADOR/subscriber/edit?preferences=3Dtrue#tab1 ]=A0| Contact DOR [ ht= tps://dor.wa.gov/contact-us ] ________________________________________________________________________ =20 This email was sent to=A0kelly.andrews@tessol-inc.com using govDelivery C= ommunications Cloud, on behalf of Washington Department of Revenue. Please do not reply. This email box is not monitored. =20 =20 =20 =20 =20 ________________________________________________________________________ =A0 GovDelivery logo [ https://subscriberhelp.granicus.com/ ] =0A ------=_NextPart_978_1A19_55ACA70E.37CF59FC Content-Type: text/html; charset="Cp1252" Content-Disposition: inline Content-Transfer-Encoding: quoted-printable = The Washington State Department of Revenue has recently taken = action on the following Rules and Interpretive Statements =20 =20
= =20

View as a webpage / Share<= /p>

=20 =20
3D"Washington

The Washington State Department of Revenue has recently taken action on the following Rules and Interpretive Statements:<= /strong>

August 1= 6,=A02023

Link for Interim Guidance Stateme= nts: Interim Guidance State= ments

Title

Issuance of Interim Statement

Taxability of Class II and Class III gami= ng equipment leased by a non-tribal lessor to a tribal casino

Link for Recent Adoptions and Rep= eals: Recent Adop= tions and Repeals

Title

ETA 3239.2023

Estate Tax Deduction for Qualified Family= -Owned Business Interests: Real Estate Activities is now unpublished.

=

Link for Rule Proposals: = Rules Agenda

Title

WAC 458-20-195

WAC 458-20-22801

WAC 458-20-254

WAC 458-20-261

WAC 458-20-272

Taxes, deductibility

Tax reporting frequency

Recordkeeping

Commute trip reduction incentives

Tire fee-Studded tire fee-Core deposits o= r credits

WAC 458-20-23801

Watercraft excise tax - Watercraft deprec= iation schedule

Note: Please be sure you= have downloaded -- and installed -- the most recent version of = Adobe Acrobat Reader.=A0 The free reader can be downloaded at the followi= ng link:=A0 http://www.adobe.com/products/acrobat/readstep2.html= .

RULE PROPOSAL (CR-102) - Excise Tax=

WAC 458-20-23801 - Watercraft exc= ise tax - Watercraft depreciation schedule

Why this Rule is being Proposed (= CR-102) for Adoption

RCW 82.49.040 requires the Department of = Revenue to prepare a depreciation schedule (at minimum annually) for use = in the determination of fair market value for watercrafts, which is the b= asis for measuring the watercraft excise tax. The purpose of this rulemak= ing effort is to evaluate the watercraft depreciation table values in WAC= 458-20-23801. The Department is proposing amendments to the watercraft d= epreciation schedule for the following reason: watercraft valuation, sale= s, and registration data indicated an adjustment to several values in the= table was necessary (as required by RCW 82.49.040). This proposal was ba= sed upon the Department=92s own analysis of watercraft valuation, sales, = and registration data. The Department will solicit additional comments an= d feedback from external stakeholders regarding the proposed watercraft d= epreciation schedule.

Public=A0Hearing date, time, and = location for this Rule:

Date: Septe= mber 5, 2023;=A0=A0 Time: 10:00 A.M.

Please Registe= r via Zoom using the link below:

https://dor-wa-gov.zoom= .us/meeting/register/tZUlcOqrrz8qH9wkGIfmi41drkTQd-Jn3HRM#/registration

Comments for t= his Rule must be sent to:

Ryan Becklean
Depar= tment of Revenue
PO Box 47453
Olympia, Washington 98504
Email:= RyanBe@dor.wa.gov

Written comments are due by Septe= mber 8, 2023.

EXPEDITED RULE PROPOSAL (CR-10= 5) - Excise Tax

WAC 458-20-195 Taxes, deductibili= ty

WAC 458-20-22801 Tax reporting fr= equency

WAC 458-20-254 Recordkeeping

WAC 458-20-261 Commute trip reduc= tion incentives

WAC 458-20-272 Tire fee-Studded t= ire fee-Core deposits or credits

Why this Rule is being proposed

The department is amending these rules to= incorporate 2020 legislation, Substitute House Bill 2246. The purpose of= this legislation was to reorganize laws related to environmental health = without making any substantive policy changes, specifically, adding a new= title to the Revised Code of Washington to be codified as Title 70A RCW.=

Comments for this Rule must be se= nt to:

Leslie Mullin
Depar= tment of Revenue
PO Box 47453
Olympia, Washington 98504
Email:= LeslieMu@dor.wa.gov

Written comments are due by Octob= er 23, 2023.

EXCISE TAX ADVISORIES (ETA) IS= SUANCE

ETA 3239.2023 - Estate Tax Deduct= ion for Qualified Family-Owned Business Interests:=A0Real Estate Activiti= es

Why this ETA was Issued<= /p>

This Excise Tax Advisory (ETA) addresses = a deduction from the Washington taxable estate, without regard to the app= licable exclusion, for the value of the decedent's qualified family-owned= business interests. The purpose of this ETA is to focus on certain real = estate business interests. This ETA does not address every type of family= -owned business interest that may be deductible from a gross estate.

View more information on this ETA= and other ETAs

See the Department=92s website at:=A0 http://dor.wa.gov/content/FindALawOrRule/ETA/default.aspx

INTERIM GUIDANCE STATEMENT (IG= S) ISSUANCE

Taxability of Class = II and Class III gaming equipment leased by a non-tribal lessor to a trib= al casino

Why this IGS was Issued<= /p>

This interim guidance statement addresses= whether state and local governments may impose personal property tax on = leases of Class II and III gaming equipment to an Indian tribe for use in= a tribal casino located in a tribe=92s Indian Country (within the territ= orial boundaries of Washington).

View more information on this IGS= and others

See the Department=92s website at:=A0 https://dor.wa.gov/forms-publi= cations/publications-subject/tax-topics/interim-guidance-statements

3D"Surv=

Let us know at dor.wa.gov/survey

Stay connected with the Washington Department of Revenue

=A0=A0=A0

Unsubscribe or Manage subscriptions=A0| Contact DOR

This email was sent to=A0kelly.andrew= s@tessol-inc.com using govDelivery Communications Cloud, on behalf of Was= hington Department of Revenue.
Please do not reply. This email box is = not monitored.
=20
=A0 3D"GovDelivery
3D""/ =0A ------=_NextPart_978_1A19_55ACA70E.37CF59FC--