PocketLaw | Revised Code Of Washington | Excise Tax on Real Estate

Determining selling price of leases with option to purchase—Mining property—Payment, security when selling price not separately stated.

Section
82.45.060

Payment of tax and fee—Evidence of payment—Recording—Sale of beneficial interest.

Section
82.45.100

Tax payable at time of sale—Interest, penalties on unpaid or delinquent taxes—Notice—Prohibition on certain assessments or refunds—Deposit of penalties.

Section
82.45.105

Single-family residential property, tax credit when subsequent transfer of within nine months for like property.

Section
82.45.150

Applicability of general administrative provisions—Departmental rules, scope—Real estate excise tax affidavit form—Departmental audit.

Section
82.45.180

Disposition of proceeds.

Section
82.45.190

Exemptions—State route No. 16 corridor transportation systems and facilities.

Section
82.45.195

Exemptions—Standing timber sales.

Section
82.45.197

Exemptions—Inheritance—Documents required.

Section
82.45.210

State assistance for county electronic processing and reporting of taxes—Grant program.

Section
82.45.220

Failure to report transfer of controlling interest.

Section
82.45.230

Accounts into which tax is deposited.

Section
82.45.235

Tax treatment—Transactions structured to reduce or avoid tax.

Section
82.45.900

Excise Tax on Real Estate Sales.

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"Sale" defined.

"Seller" defined.

"Selling price," "total consideration paid or contracted to be paid," defined.

Additional definitions.

"Controlling interest" defined.

Determining selling price of leases with option to purchase—Mining property—Payment, security when selling price not separately stated.

Tax on sale of property.

Tax preferences—Expiration dates.

Tax is lien on property—Enforcement.

Tax is seller's obligation—Choice of remedies.

Payment of tax and fee—Evidence of payment—Recording—Sale of beneficial interest.

Tax payable at time of sale—Interest, penalties on unpaid or delinquent taxes—Notice—Prohibition on certain assessments or refunds—Deposit of penalties.

Single-family residential property, tax credit when subsequent transfer of within nine months for like property.

Applicability of general administrative provisions—Departmental rules, scope—Real estate excise tax affidavit form—Departmental audit.

Disposition of proceeds.

Exemptions—State route No. 16 corridor transportation systems and facilities.

Exemptions—Standing timber sales.

Exemptions—Inheritance—Documents required.

State assistance for county electronic processing and reporting of taxes—Grant program.

Failure to report transfer of controlling interest.

Accounts into which tax is deposited.

Tax treatment—Transactions structured to reduce or avoid tax.

Chapter 82.46 RCW ordinances in effect on July 1, 1993—Application under chapter 82.45 RCW.