Revised Code of Washington
Chapter 82.45 - Excise Tax on Real Estate Sales.
82.45.900 - Chapter 82.46 RCW ordinances in effect on July 1, 1993—Application under chapter 82.45 RCW.

RCW 82.45.900
Chapter 82.46 RCW ordinances in effect on July 1, 1993—Application under chapter 82.45 RCW.

See RCW 82.46.900.

Structure Revised Code of Washington

Revised Code of Washington

Title 82 - Excise Taxes

Chapter 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.

82.45.230 - Accounts into which tax is deposited.

82.45.235 - Tax treatment—Transactions structured to reduce or avoid tax.

82.45.900 - Chapter 82.46 RCW ordinances in effect on July 1, 1993—Application under chapter 82.45 RCW.