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Chapter 82.45 RCW

EXCISE TAX ON REAL ESTATE SALES

Sections

HTMLPDF 82.45.010"Sale" defined.
HTMLPDF 82.45.020"Seller" defined.
HTMLPDF 82.45.030"Selling price," "total consideration paid or contracted to be paid," defined.
HTMLPDF 82.45.032Additional definitions.
HTMLPDF 82.45.033"Controlling interest" defined.
HTMLPDF 82.45.035Determining selling price of leases with option to purchase—Mining property—Payment, security when selling price not separately stated.
HTMLPDF 82.45.060Tax on sale of property.
HTMLPDF 82.45.065Tax preferences—Expiration dates.
HTMLPDF 82.45.070Tax is lien on property—Enforcement.
HTMLPDF 82.45.080Tax is seller's obligation—Choice of remedies.
HTMLPDF 82.45.090Payment of tax and fee—Evidence of payment—Recording—Sale of beneficial interest.
HTMLPDF 82.45.100Tax payable at time of sale—Interest, penalties on unpaid or delinquent taxes—Notice—Prohibition on certain assessments or refunds—Deposit of penalties.
HTMLPDF 82.45.105Single-family residential property, tax credit when subsequent transfer of within nine months for like property.
HTMLPDF 82.45.150Applicability of general administrative provisions—Departmental rules, scope—Real estate excise tax affidavit form—Departmental audit.
HTMLPDF 82.45.180Disposition of proceeds.
HTMLPDF 82.45.190Exemptions—State route No. 16 corridor transportation systems and facilities.
HTMLPDF 82.45.195Exemptions—Standing timber sales.
HTMLPDF 82.45.197Exemptions—Inheritance—Documents required.
HTMLPDF 82.45.210State assistance for county electronic processing and reporting of taxes—Grant program.
HTMLPDF 82.45.220Failure to report transfer of controlling interest.
HTMLPDF 82.45.230Accounts into which tax is deposited.
HTMLPDF 82.45.235Tax treatment—Transactions structured to reduce or avoid tax.
HTMLPDF 82.45.240Down payment assistance account.
HTMLPDF 82.45.900Chapter 82.46 RCW ordinances in effect on July 1, 1993—Application under chapter 82.45 RCW.

NOTES:

Savings—Audits, assessments, and refunds—Disposition of certain funds—1982 c 176; 1980 c 154: "Chapter 154, Laws of 1980 shall not be construed as invalidating, abating, or otherwise affecting any existing right acquired or any liability or obligation incurred under the provisions of the statutes amended or repealed, nor any process, proceeding, or judgment involving the assessment of any property or the levy or collection of any tax thereunder, nor the validity of any certificate of delinquency, tax deed or other instrument of sale or other proceeding thereunder, nor any criminal or civil proceeding instituted thereunder, nor any rule, regulation or order promulgated thereunder, nor any administrative action taken thereunder: PROVIDED, That the department of revenue may conduct audits, make assessments, and grant refunds under RCW 82.45.100 and 82.45.150 with respect to any sale. Funds received by the county treasurer as payment of a tax liability incurred under a statute repealed by chapter 154, Laws of 1980 shall be paid and accounted for as provided in RCW 82.45.180." [1982 c 176 s 3; 1980 c 154 s 15.]
Purpose—1980 c 154: "It is the intent of this 1980 act to simplify the bookkeeping procedures for the state treasurer's office and for the school districts but not to impact the amount of revenues covered by this 1980 act to the various counties and other taxing districts." [1980 c 154 s 16.]
Effective dates—1980 c 154: "Sections 17, 18, and 19 of this act are necessary for the immediate preservation of the public peace, health, and safety, the support of the state government and its existing public institutions, and shall take effect immediately. The remainder of this act shall take effect on September 1, 1981." [1980 c 154 s 20.]
Severability—1980 c 154: "If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [1980 c 154 s 21.]