82.45.105  <<  82.45.150 >>   82.45.180

Applicability of general administrative provisionsDepartmental rules, scopeReal estate excise tax affidavit formDepartmental audit.

All of chapter 82.32 RCW, except RCW 82.32.030, 82.32.050, 82.32.140, 82.32.270, and 82.32.090 (1) and (10), applies to the tax imposed by this chapter, in addition to any other provisions of law for the payment and enforcement of the tax imposed by this chapter. The department of revenue must by rule provide for the effective administration of this chapter. The rules must prescribe and furnish a real estate excise tax affidavit form verified by both the seller and the buyer, or agents of each, to be used by each county, or the department, as the case may be, in the collection of the tax imposed by this chapter, except that an affidavit given in connection with grant of an easement or right-of-way to a gas, electrical, or telecommunications company, as defined in RCW 80.04.010, or to a public utility district or cooperative that distributes electricity, need be verified only on behalf of the company, district, or cooperative and except that a transfer on death deed need be verified only on behalf of the transferor. The department of revenue must annually conduct audits of transactions and affidavits filed under this chapter.


Reviser's note: This section was amended by 2014 c 58 s 26 and by 2014 c 97 s 307, each without reference to the other. Both amendments are incorporated in the publication of this section under RCW 1.12.025(2). For rule of construction, see RCW 1.12.025(1).
Uniformity of application and constructionRelation to electronic signatures in global and national commerce act2014 c 58: See RCW 64.80.903 and 64.80.904.
FindingsIntentEffective date1996 c 149: See notes following RCW 82.32.050.
SeverabilityEffective datesPart headings, captions not law1993 sp.s. c 25: See notes following RCW 82.04.230.
Findings1993 sp.s. c 25: See note following RCW 82.45.010.
Effective date1981 c 167: "This act shall take effect September 1, 1981." [ 1981 c 167 s 4.]
PurposeEffective datesSavingsDisposition of certain fundsSeverability1980 c 154: See notes following chapter digest.
Audits, assessments, and refunds: See note following chapter digest.
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