Chapter
EXCISE TAX ON REAL ESTATE SALES
- RCW 82.45.010— "Sale" defined. (Effective until January 1, 2030.)
- RCW 82.45.020— "Seller" defined.
- RCW 82.45.030— "Selling price," "total consideration paid or contracted to be paid," defined.
- RCW 82.45.032— Additional definitions.
- RCW 82.45.033— "Controlling interest" defined.
- RCW 82.45.035— Determining selling price of leases with option to purchase—Mining property—Payment, security when selling price not separately stated.
- RCW 82.45.060— Tax on sale of property.
- RCW 82.45.065— Tax preferences—Expiration dates.
- RCW 82.45.070— Tax is lien on property—Enforcement.
- RCW 82.45.080— Tax is seller's obligation—Choice of remedies.
- RCW 82.45.090— Payment of tax and fee—Evidence of payment—Recording—Sale of beneficial interest.
- RCW 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.
- RCW 82.45.105— Single-family residential property, tax credit when subsequent transfer of within nine months for like property.
- RCW 82.45.150— Applicability of general administrative provisions—Departmental rules, scope—Real estate excise tax affidavit form—Departmental audit.
- RCW 82.45.180— Disposition of proceeds.
- RCW 82.45.190— Exemptions—State route No. 16 corridor transportation systems and facilities.
- RCW 82.45.195— Exemptions—Standing timber sales.
- RCW 82.45.197— Exemptions—Inheritance—Documents required.
- RCW 82.45.210— State assistance for county electronic processing and reporting of taxes—Grant program.
- RCW 82.45.220— Failure to report transfer of controlling interest.
- RCW 82.45.230— Accounts into which tax is deposited.
- RCW 82.45.235— Tax treatment—Transactions structured to reduce or avoid tax.
- RCW 82.45.900— Chapter 82.46 RCW ordinances in effect on July 1, 1993—Application under chapter 82.45 RCW.