Chapter 82.45 - EXCISE TAX ON REAL ESTATE SALES
- Section 82.45.010 - [Effective until 1/1/2030] "Sale" defined
- Section 82.45.010 - [Effective 1/1/2030] "Sale" defined
- Section 82.45.020 - "Seller" defined
- Section 82.45.030 - "Selling price," "total consideration paid or contracted to be paid," defined
- Section 82.45.032 - Additional definitions
- Section 82.45.033 - "Controlling interest" defined
- Section 82.45.035 - Determining selling price of leases with option to purchase-Mining property-Payment, security when selling price not separately stated
- Section 82.45.060 - Tax on sale of property
- Section 82.45.065 - Tax preferences-Expiration dates
- Section 82.45.070 - Tax is lien on property-Enforcement
- Section 82.45.080 - Tax is seller's obligation-Choice of remedies
- Section 82.45.090 - Payment of tax and fee-Evidence of payment-Recording-Sale of beneficial interest
- Section 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
- Section 82.45.105 - Single-family residential property, tax credit when subsequent transfer of within nine months for like property
- Section 82.45.150 - Applicability of general administrative provisions-Departmental rules, scope-Real estate excise tax affidavit form-Departmental audit
- Section 82.45.180 - Disposition of proceeds
- Section 82.45.190 - Exemptions-State route No. 16 corridor transportation systems and facilities
- Section 82.45.195 - Exemptions-Standing timber sales
- Section 82.45.197 - Exemptions-Inheritance-Documents required
- Section 82.45.210 - State assistance for county electronic processing and reporting of taxes-Grant program
- Section 82.45.220 - Failure to report transfer of controlling interest
- Section 82.45.230 - Accounts into which tax is deposited
- Section 82.45.235 - Tax treatment-Transactions structured to reduce or avoid tax
- Section 82.45.240 - [Effective Until 6/1/2024] Down payment assistance account
- Section 82.45.240 - [Effective 6/1/2024] [Expires 1/1/2034] Down payment assistance account
- Section 82.45.900 - Chapter 82.46 RCW ordinances in effect on July 1, 1993-Application under chapter 82.45 RCW