Revised Code of Washington - RCW Title 82 Excise Taxes - Chapter 82.45 Excise Tax On Real Estate Sales

82.45.010 "Sale" defined
(1) As used in this chapter, the term "sale" shall have its ordinary meaning and shall include any conveyance, grant, assignment, quitclaim, or transfer of ...

82.45.020 "Seller" defined
As used in this chapter the term "seller," unless otherwise indicated by the context, shall mean any individual, receiver, assignee, trustee in bankruptcy, trust, estate, ...

82.45.030 "Selling price," "total consideration paid or contracted to be paid," defined
(1) As used in this chapter, the term "selling price" means the true and fair value of the property conveyed. If property has been conveyed ...

82.45.032 Additional definitions
Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter. (1) "Real estate" or "real property" means any interest, estate, ...

82.45.033 "Controlling interest" defined
As used in this chapter, the term "controlling interest" has the following meaning: (1) In the case of a corporation, either fifty percent or more ...

82.45.035 Determining selling price of leases with option to purchase -- Mining property -- Payment, security when selling price not separately stated
The state department of revenue shall provide by rule for the determination of the selling price in the case of leases with option to purchase, ...

82.45.060 Tax on sale of property
There is imposed an excise tax upon each sale of real property at the rate of one and twenty-eight one-hundredths percent of the selling price. ...

82.45.070 Tax is lien on property -- Enforcement
The tax herein provided for and any interest or penalties thereon shall be a specific lien upon each piece of real property sold from the ...

82.45.080 Tax is seller's obligation -- Choice of remedies
The tax levied under this chapter shall be the obligation of the seller and the department of revenue may, at the department's option, enforce the ...

82.45.090 Payment of tax and fee -- Evidence of payment -- Recording -- Sale of beneficial interest
(1) Except for a sale of a beneficial interest in real property where no instrument evidencing the sale is recorded in the official real property ...

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
(1) Payment of the tax imposed under this chapter is due and payable immediately at the time of sale, and if not paid within one ...

82.45.105 Single family residential property, tax credit when subsequent transfer of within nine months for like property
Where single family residential property is being transferred as the entire or part consideration for the purchase of other single family residential property and a ...

82.45.150 Applicability of general administrative provisions -- Departmental rules, scope -- Real estate excise tax affidavit form -- Departmental audit
All of chapter 82.32 RCW, except RCW 82.32.030, 82.32.050, 82.32.140, 82.32.270, and *82.32.090 (1) and (8), applies to the tax imposed by this chapter, in ...

82.45.180 Disposition of proceeds
(1)(a) For taxes collected by the county under this chapter, the county treasurer shall collect a five-dollar fee on all transactions required by this chapter ...

82.45.190 Exemptions -- State route No. 16 corridor transportation systems and facilities
Sales of the state route number 16 corridor transportation systems and facilities constructed under chapter 47.46 RCW are exempt from tax under this chapter.[1998 c ...

82.45.195 Exemptions -- Standing timber sales
A sale of standing timber is exempt from tax under this chapter if the gross income from such sale is taxable under RCW 82.04.260(12)(d).[2007 c ...

82.45.197 Exemptions -- Inheritance -- Documents required
In order to receive an exemption from the tax in this chapter on real property transferred as a result of inheritance under RCW 82.45.010(3)(a), the ...

82.45.200 Real estate excise tax grant account
(1) The real estate excise tax grant account is created in the state treasury. Moneys in the account may be spent only after appropriation. Expenditures ...

82.45.210 State assistance for county electronic processing and reporting of taxes -- Grant program
(1) To the extent that funds are appropriated, the department shall administer a grant program for counties to assist in the development, implementation, and maintenance ...

82.45.220 Failure to report transfer of controlling interest
An organization that fails to report a transfer of the controlling interest in the organization under RCW 43.07.390 to the secretary of state and is ...

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. ...