Chapter 82.45. Excise tax on real estate sales.  


Section 82.45.010. "Sale" defined.
Section 82.45.020. "Seller" defined.
Section 82.45.030. "Selling price," "total consideration paid or contracted to be paid," defined.
Section 82.45.032. Additional definitions.
Section 82.45.033. "Controlling interest" defined.
Section 82.45.035. Determining selling price of leases with option to purchase—Mining property—Payment, security when selling price not separately stated.
Section 82.45.060. Tax on sale of property.
Section 82.45.065. Tax preferences—Expiration dates.
Section 82.45.070. Tax is lien on property—Enforcement.
Section 82.45.080. Tax is seller's obligation—Choice of remedies.
Section 82.45.090. 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 82.45.900. Chapter 82.46 RCW ordinances in effect on July 1, 1993—Application under chapter 82.45 RCW.