Wash. Rev. Code ch. 82.45 – Excise tax on real estate sales. | Midpage

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Revised Code of Washington

Chapter 82.45

Wash. Rev. Code ch. 82.45

Excise tax on real estate sales.

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