Chapter 82.45. Excise Tax On Real Estate Sales
Index
- Chapter 82.45. Excise Tax On Real Estate Sales [Details]
- RCW 82.45.010 [Effective Until 1/1/2030] "Sale" Defined
- RCW 82.45.010 [Effective 1/1/2030] "Sale" Defined
- 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 82.45.240 [Effective 1/1/2024] [Expires 1/1/2034] Down Payment Assistance Account
- RCW 82.45.900 Chapter 82.46 Rcw Ordinances In Effect On July 1, 1993-Application Under Chapter 82.45 Rcw