There is a newer version of the Revised Code of Washington
2014 Revised Code of Washington
Title 82 - EXCISE TAXES
82.45 Excise tax on real estate sales.
- 82.45.010 "Sale" defined.
- 82.45.020 "Seller" defined.
- 82.45.030 "Selling price," "total consideration paid or contracted to be paid," defined.
- 82.45.032 Additional definitions.
- 82.45.033 "Controlling interest" defined.
- 82.45.035 Determining selling price of leases with option to purchase -- Mining property -- Payment, security when selling price not separately stated.
- 82.45.060 Tax on sale of property.
- 82.45.065 Tax preferences -- Expiration dates.
- 82.45.070 Tax is lien on property -- Enforcement.
- 82.45.080 Tax is seller's obligation -- Choice of remedies.
- 82.45.090 Payment of tax and fee -- Evidence of payment -- Recording -- Sale of beneficial interest.
- 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.
- 82.45.105 Single-family residential property, tax credit when subsequent transfer of within nine months for like property.
- 82.45.150 Applicability of general administrative provisions -- Departmental rules, scope -- Real estate excise tax affidavit form -- Departmental audit.
- 82.45.180 Disposition of proceeds.
- 82.45.190 Exemptions -- State route No. 16 corridor transportation systems and facilities.
- 82.45.195 Exemptions -- Standing timber sales.
- 82.45.197 Exemptions -- Inheritance -- Documents required.
- 82.45.210 State assistance for county electronic processing and reporting of taxes -- Grant program.
- 82.45.220 Failure to report transfer of controlling interest.
- 82.45.900 Chapter 82.46 RCW ordinances in effect on July 1, 1993 -- Application under chapter 82.45 RCW.
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