Wash. Admin. Code ch. 458-61A – Real Estate Excise Tax | Midpage

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Washington Administrative Code (WAC)

Chapter 61A

Wash. Admin. Code ch. 458-61A

Real Estate Excise Tax

REVENUE, DEPARTMENT OF

458-61A-100Real estate excise tax—Overview 458-61A-1001Graduated real estate excise tax rates—Exceptions to graduated rates—Tax avoidance arrangements 458-61A-101Taxability of the transfer or acquisition of the controlling interest of an entity with an interest in real property located in this state 458-61A-102Definitions 458-61A-103Transfers involving an underlying debt 458-61A-104Assignments 458-61A-105Mobile and floating home sales 458-61A-106Sales of improvements to land, leases, and leases with option 458-61A-107Option to purchase 458-61A-108Contractor 458-61A-109Trading/exchanging property and boundary line adjustments 458-61A-110Relocation service—Two-deed process 458-61A-111Easements, development rights, water rights, and air rights 458-61A-112Mineral rights and mining claims 458-61A-113Timber, standing 458-61A-200Exemptions and exclusions 458-61A-201Gifts 458-61A-202Inheritance or devise 458-61A-203Community property, dissolution of marriage or domestic partnership, legal separation, decree of invalidity 458-61A-204Tenants in common and joint tenants 458-61A-205Governmental transfers 458-61A-206Condemnation proceedings 458-61A-207Bankruptcy 458-61A-208Transfers pursuant to deeds of trust, foreclosure proceedings, executions of a judgment, deeds in lieu of foreclosure, and contract forfeiture 458-61A-209Rescission of sale 458-61A-210Irrevocable trusts 458-61A-211Mere change in identity or form—Family corporations and partnerships 458-61A-212Transfers where gain is not recognized under the Internal Revenue Code 458-61A-213IRS "tax deferred" exchange 458-61A-214Nominee 458-61A-215Clearing or exiting title, and additions to title 458-61A-216Mortgage insurers 458-61A-217Rerecord 458-61A-218Low income housing 458-61A-219Developmentally disabled persons—Housing—Transfers and improvements 458-61A-300Collection and administration 458-61A-301Payment of tax, collection responsibility, audit responsibility, and tax rulings 458-61A-302Disposition of proceeds and affidavit batch transmittal 458-61A-303Affidavit 458-61A-304Supplemental statements 458-61A-305Trade-in credit 458-61A-306Date of sale, interest, and penalties