RCW 82.46.050
Tax is seller's obligation—Choice of remedies.
The taxes levied under this chapter are the obligation of the seller and may be enforced through an action of debt against the seller or in the manner prescribed for the foreclosure of mortgages. Resort to one course of enforcement is not an election not to pursue the other.
[ 1990 1st ex.s. c 17 § 40; 1982 1st ex.s. c 49 § 15.]
NOTES:
Severability—Part, section headings not law—1990 1st ex.s. c 17: See RCW 36.70A.900 and 36.70A.901.
Intent—Construction—Effective date—Fire district funding—1982 1st ex.s. c 49: See notes following RCW 35.21.710.
Structure Revised Code of Washington
Chapter 82.46 - Counties and Cities—Excise Tax on Real Estate Sales.
82.46.015 - Capital projects—Use of tax funds.
82.46.021 - Referendum procedure to repeal or alter tax.
82.46.030 - Distribution of proceeds.
82.46.037 - Capital projects—Use of additional tax funds.
82.46.040 - Tax is lien on property—Enforcement.
82.46.050 - Tax is seller's obligation—Choice of remedies.
82.46.060 - Payment of tax—Evidence of payment—Recording.
82.46.070 - Additional excise tax—Acquisition and maintenance of conservation areas.
82.46.075 - Additional excise tax—Affordable housing.