Revised Code of Washington (RCW) (Last Updated: August 9, 2016) |
Title 82. EXCISE TAXES |
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. |