RCW 82.45.080
Tax is seller's obligation—Choice of remedies.
(1) The tax levied under this chapter is the obligation of the seller and the department may, at the department's option, enforce the obligation through an action of debt against the seller or the department may proceed in the manner prescribed for the foreclosure of mortgages. The department's use of one course of enforcement is not an election not to pursue the other.
(2) For purposes of this section and notwithstanding any other provisions of law, the seller is the parent corporation of a wholly owned subsidiary, when such subsidiary is the transferor to a third-party transferee and the subsidiary is dissolved before paying the tax imposed under this chapter.
[ 2010 1st sp.s. c 23 § 210; 1980 c 154 § 3; 1969 ex.s. c 223 § 28A.45.080. Prior: 1951 1st ex.s. c 11 § 10. Formerly RCW 28A.45.080, 28.45.080.]
NOTES:
Effective date—2010 1st sp.s. c 23: See note following RCW 82.32.655.
Findings—Intent—2010 1st sp.s. c 23: See notes following RCW 82.04.220.
Purpose—Effective dates—Savings—Disposition of certain funds—Severability—1980 c 154: See notes following chapter digest.
Structure Revised Code of Washington
Chapter 82.45 - Excise Tax on Real Estate Sales.
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.
82.45.060 - 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.
82.45.180 - 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.
82.45.230 - Accounts into which tax is deposited.
82.45.235 - Tax treatment—Transactions structured to reduce or avoid tax.