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Title 458 WAC

Last Update: 6/30/14

REVENUE, DEPARTMENT OF

Chapters

Consolidated licensing system.
Valuation and revaluation of real property.
Accreditation of real property appraisers.
Property tax divisionRules for assessors.
County boards of equalization.
Historic property.
Property taxExemptions.
Property tax—Exemptions—Homes for the aging, senior citizens and disabled persons.
Assessment and taxation of ships and vessels.
Property taxAbatements, credits, deferrals and refunds.
Limited income deferral program.
Property tax levies, rates, and limits.
Excise tax rules.
Taxation of financial businesses by cities or towns.
Leasehold excise tax.
Open Space Taxation Act rules.
Taxation of forest land and timber.
Intercounty utilities and transportation companiesAssessment and taxation.
Property tax annual ratio study.
State of Washington Estate and Transfer Tax Reform Act rules.
Real estate excise tax.
Access to public records.
DISPOSITION OF CHAPTERS FORMERLY CODIFIED IN THIS TITLE
Chapter 458-08
UNIFORM PROCEDURAL RULES FOR THE CONDUCT OF CONTESTED CASES
458-08-010
Application and scope of chapter 458-08 WAC. [Statutory Authority: RCW 82.01.060(2) and 34.12.080. WSR 85-23-049 (Order PR 85-1), § 458-08-010, filed 11/18/85.] Repealed by WSR 95-07-067, filed 3/14/95, effective 4/14/95. Statutory Authority: RCW 82.32.300.
458-08-020
Definitions. [Statutory Authority: RCW 82.01.060(2) and 34.12.080. WSR 85-23-049 (Order PR 85-1), § 458-08-020, filed 11/18/85.] Repealed by WSR 95-07-067, filed 3/14/95, effective 4/14/95. Statutory Authority: RCW 82.32.300.
458-08-030
Appearance and practice before agencyWho may appear. [Statutory Authority: RCW 82.01.060(2) and 34.12.080. WSR 85-23-049 (Order PR 85-1), § 458-08-030, filed 11/18/85.] Repealed by WSR 95-07-067, filed 3/14/95, effective 4/14/95. Statutory Authority: RCW 82.32.300.
458-08-040
Appearance and practice before agencyStandards of ethical conduct. [Statutory Authority: RCW 82.01.060(2) and 34.12.080. WSR 85-23-049 (Order PR 85-1), § 458-08-040, filed 11/18/85.] Repealed by WSR 95-07-067, filed 3/14/95, effective 4/14/95. Statutory Authority: RCW 82.32.300.
458-08-050
Appearance and practice before agencyAppearance by former employee of agency or former member of attorney general's staff. [Statutory Authority: RCW 82.01.060(2) and 34.12.080. WSR 85-23-049 (Order PR 85-1), § 458-08-050, filed 11/18/85.] Repealed by WSR 95-07-067, filed 3/14/95, effective 4/14/95. Statutory Authority: RCW 82.32.300.
458-08-060
Appearance and practice before agencyFormer employee as expert witness. [Statutory Authority: RCW 82.01.060(2) and 34.12.080. WSR 85-23-049 (Order PR 85-1), § 458-08-060, filed 11/18/85.] Repealed by WSR 95-07-067, filed 3/14/95, effective 4/14/95. Statutory Authority: RCW 82.32.300.
458-08-070
Pleadings. [Statutory Authority: RCW 82.01.060(2) and 34.12.080. WSR 85-23-049 (Order PR 85-1), § 458-08-070, filed 11/18/85.] Repealed by WSR 95-07-067, filed 3/14/95, effective 4/14/95. Statutory Authority: RCW 82.32.300.
458-08-080
Discovery in contested casesScope. [Statutory Authority: RCW 82.01.060(2) and 34.12.080. WSR 85-23-049 (Order PR 85-1), § 458-08-080, filed 11/18/85.] Repealed by WSR 95-07-067, filed 3/14/95, effective 4/14/95. Statutory Authority: RCW 82.32.300.
458-08-090
Depositions and interrogatories in contested casesRight to take. [Statutory Authority: RCW 82.01.060(2) and 34.12.080. WSR 85-23-049 (Order PR 85-1), § 458-08-090, filed 11/18/85.] Repealed by WSR 95-07-067, filed 3/14/95, effective 4/14/95. Statutory Authority: RCW 82.32.300.
458-08-100
Depositions and interrogatories in contested casesOfficer before whom taken. [Statutory Authority: RCW 82.01.060(2) and 34.12.080. WSR 85-23-049 (Order PR 85-1), § 458-08-100, filed 11/18/85.] Repealed by WSR 95-07-067, filed 3/14/95, effective 4/14/95. Statutory Authority: RCW 82.32.300.
458-08-110
Depositions and interrogatories in contested casesAuthorization. [Statutory Authority: RCW 82.01.060(2) and 34.12.080. WSR 85-23-049 (Order PR 85-1), § 458-08-110, filed 11/18/85.] Repealed by WSR 95-07-067, filed 3/14/95, effective 4/14/95. Statutory Authority: RCW 82.32.300.
458-08-120
Depositions and interrogatories in contested casesProtection of parties and deponents. [Statutory Authority: RCW 82.01.060(2) and 34.12.080. WSR 85-23-049 (Order PR 85-1), § 458-08-120, filed 11/18/85.] Repealed by WSR 95-07-067, filed 3/14/95, effective 4/14/95. Statutory Authority: RCW 82.32.300.
458-08-130
Deposition and interrogatories in contested casesOral examination and cross-examination. [Statutory Authority: RCW 82.01.060(2) and 34.12.080. WSR 85-23-049 (Order PR 85-1), § 458-08-130, filed 11/18/85.] Repealed by WSR 95-07-067, filed 3/14/95, effective 4/14/95. Statutory Authority: RCW 82.32.300.
458-08-140
Depositions and interrogatories in contested casesRecordation. [Statutory Authority: RCW 82.01.060(2) and 34.12.080. WSR 85-23-049 (Order PR 85-1), § 458-08-140, filed 11/18/85.] Repealed by WSR 95-07-067, filed 3/14/95, effective 4/14/95. Statutory Authority: RCW 82.32.300.
458-08-150
Depositions and interrogatories in contested casesSigning attestation and return. [Statutory Authority: RCW 82.01.060(2) and 34.12.080. WSR 85-23-049 (Order PR 85-1), § 458-08-150, filed 11/18/85.] Repealed by WSR 95-07-067, filed 3/14/95, effective 4/14/95. Statutory Authority: RCW 82.32.300.
458-08-160
Depositions and interrogatories in contested casesUse and effect. [Statutory Authority: RCW 82.01.060(2) and 34.12.080. WSR 85-23-049 (Order PR 85-1), § 458-08-160, filed 11/18/85.] Repealed by WSR 95-07-067, filed 3/14/95, effective 4/14/95. Statutory Authority: RCW 82.32.300.
458-08-170
Depositions and interrogatories in contested casesFees of officers and deponents. [Statutory Authority: RCW 82.01.060(2) and 34.12.080. WSR 85-23-049 (Order PR 85-1), § 458-08-170, filed 11/18/85.] Repealed by WSR 95-07-067, filed 3/14/95, effective 4/14/95. Statutory Authority: RCW 82.32.300.
458-08-180
Depositions upon interrogatoriesSubmission of interrogatories. [Statutory Authority: RCW 82.01.060(2) and 34.12.080. WSR 85-23-049 (Order PR 85-1), § 458-08-180, filed 11/18/85.] Repealed by WSR 95-07-067, filed 3/14/95, effective 4/14/95. Statutory Authority: RCW 82.32.300.
458-08-190
Depositions upon interrogatoriesInterrogation. [Statutory Authority: RCW 82.01.060(2) and 34.12.080. WSR 85-23-049 (Order PR 85-1), § 458-08-190, filed 11/18/85.] Repealed by WSR 95-07-067, filed 3/14/95, effective 4/14/95. Statutory Authority: RCW 82.32.300.
458-08-200
Depositions upon interrogatoriesAttestation and return. [Statutory Authority: RCW 82.01.060(2) and 34.12.080. WSR 85-23-049 (Order PR 85-1), § 458-08-200, filed 11/18/85.] Repealed by WSR 95-07-067, filed 3/14/95, effective 4/14/95. Statutory Authority: RCW 82.32.300.
458-08-210
Depositions upon interrogatoriesProvisions of deposition rule. [Statutory Authority: RCW 82.01.060(2) and 34.12.080. WSR 85-23-049 (Order PR 85-1), § 458-08-210, filed 11/18/85.] Repealed by WSR 95-07-067, filed 3/14/95, effective 4/14/95. Statutory Authority: RCW 82.32.300.
458-08-220
Interrogatories to parties. [Statutory Authority: RCW 82.01.060(2) and 34.12.080. WSR 85-23-049 (Order PR 85-1), § 458-08-220, filed 11/18/85.] Repealed by WSR 95-07-067, filed 3/14/95, effective 4/14/95. Statutory Authority: RCW 82.32.300.
458-08-230
Requests for admission. [Statutory Authority: RCW 82.01.060(2) and 34.12.080. WSR 85-23-049 (Order PR 85-1), § 458-08-230, filed 11/18/85.] Repealed by WSR 95-07-067, filed 3/14/95, effective 4/14/95. Statutory Authority: RCW 82.32.300.
458-08-240
Subpoenas. [Statutory Authority: RCW 82.01.060(2) and 34.12.080. WSR 85-23-049 (Order PR 85-1), § 458-08-240, filed 11/18/85.] Repealed by WSR 95-07-067, filed 3/14/95, effective 4/14/95. Statutory Authority: RCW 82.32.300.
458-08-250
Settlement. [Statutory Authority: RCW 82.01.060(2) and 34.12.080. WSR 85-23-049 (Order PR 85-1), § 458-08-250, filed 11/18/85.] Repealed by WSR 95-07-067, filed 3/14/95, effective 4/14/95. Statutory Authority: RCW 82.32.300.
458-08-260
Decision procedure. [Statutory Authority: RCW 82.01.060(2) and 34.12.080. WSR 85-23-049 (Order PR 85-1), § 458-08-260, filed 11/18/85.] Repealed by WSR 95-07-067, filed 3/14/95, effective 4/14/95. Statutory Authority: RCW 82.32.300.
458-08-270
Review procedures. [Statutory Authority: RCW 82.01.060(2) and 34.12.080. WSR 85-23-049 (Order PR 85-1), § 458-08-270, filed 11/18/85.] Repealed by WSR 95-07-067, filed 3/14/95, effective 4/14/95. Statutory Authority: RCW 82.32.300.
Reviser's note: Later promulgation, see WAC 458-20-10001 and 458-20-10002.
Chapter 458-24
UNFAIR CIGARETTE SALES BELOW COST ACT RULES AND REGULATIONS
458-24-010
General. [Order NET 72-2, § 458-24-010, filed 9/29/72.] Repealed by WSR 96-21-141, filed 10/23/96, effective 11/23/96. Statutory Authority: RCW 34.05.354.
458-24-020
Unlawful practices. [Statutory Authority: RCW 82.32.300. WSR 82-19-028 (Order NET 82-9), § 458-24-020, filed 9/10/82; Order NET 72-2, § 458-24-020, filed 9/29/72.] Repealed by WSR 96-21-141, filed 10/23/96, effective 11/23/96. Statutory Authority: RCW 34.05.354.
458-24-030
Licenses, bond. [Statutory Authority: RCW 82.32.300. WSR 82-19-028 (Order NET 82-9), § 458-24-030, filed 9/10/82; Order NET 72-2, § 458-24-030, filed 9/29/72.] Repealed by WSR 96-21-141, filed 10/23/96, effective 11/23/96. Statutory Authority: RCW 34.05.354.
458-24-040
Legal action, remedies. [Order NET 72-2, § 458-24-040, filed 9/29/72.] Repealed by WSR 96-21-141, filed 10/23/96, effective 11/23/96. Statutory Authority: RCW 34.05.354.
458-24-050
Administrative remedies. [Statutory Authority: RCW 82.32.300. WSR 82-19-028 (Order NET 82-9), § 458-24-050, filed 9/10/82; Order NET 72-2, § 458-24-050, filed 9/29/72.] Repealed by WSR 96-21-141, filed 10/23/96, effective 11/23/96. Statutory Authority: RCW 34.05.354.
458-24-060
Form and contents of complaint. [Statutory Authority: RCW 82.32.300. WSR 82-19-028 (Order NET 82-9), § 458-24-060, filed 9/10/82; Order NET 72-2, § 458-24-060, filed 9/29/72.] Repealed by WSR 96-21-141, filed 10/23/96, effective 11/23/96. Statutory Authority: RCW 34.05.354.
458-24-070
Penalties. [Statutory Authority: RCW 82.32.300. WSR 82-19-028 (Order NET 82-9), § 458-24-070, filed 9/10/82.] Repealed by WSR 96-21-141, filed 10/23/96, effective 11/23/96. Statutory Authority: RCW 34.05.354.
458-24-080
Cigarette wholesalers and retailersDetermination of cost. [Statutory Authority: RCW 19.91.180(1). WSR 85-01-061 (Order NET 84-5), § 458-24-080, filed 12/17/84. Statutory Authority: RCW 82.32.300. WSR 82-24-028 (Order NET 82-11), § 458-24-080, filed 11/23/82.] Repealed by WSR 96-21-141, filed 10/23/96, effective 11/23/96. Statutory Authority: RCW 34.05.354.
458-24-090
Basic cost of cigarettesHow calculated. [Statutory Authority: RCW 19.91.180(1). WSR 85-01-061 (Order NET 84-5), § 458-24-090, filed 12/17/84.] Repealed by WSR 96-21-141, filed 10/23/96, effective 11/23/96. Statutory Authority: RCW 34.05.354.
Chapter 458-52
PROPERTY TAX ANNUAL RATIO STUDY
458-52-010
Declaration of purpose. [Statutory Authority: RCW 84.48.075. WSR 78-02-052 (Order PT 78-1), § 458-52-010, filed 1/19/78.] Repealed by WSR 79-11-029 (Order PT 79-3), filed 10/11/79. Statutory Authority: RCW 84.48.075. Later promulgation, see WAC 458-53-010.
458-52-020
Definitions. [Statutory Authority: RCW 84.48.075. WSR 78-02-052 (Order PT 78-1), § 458-52-020, filed 1/19/78.] Repealed by WSR 79-11-029 (Order PT 79-3), filed 10/11/79. Statutory Authority: RCW 84.48.075. Later promulgation, see WAC 458-53-020.
458-52-030
Stratification of assessment rollsReal property. [Statutory Authority: RCW 84.48.075. WSR 78-02-052 (Order PT 78-1), § 458-52-030, filed 1/19/78.] Repealed by WSR 79-11-029 (Order PT 79-3), filed 10/11/79. Statutory Authority: RCW 84.48.075. Later promulgation, see WAC 458-53-030.
458-52-040
Land Use CodeAbstract report. [Statutory Authority: RCW 84.48.075. WSR 78-02-052 (Order PT 78-1), § 458-52-040, filed 1/19/78.] Repealed by WSR 79-11-029 (Order PT 79-3), filed 10/11/79. Statutory Authority: RCW 84.48.075. Later promulgation, see WAC 458-53-050.
458-52-050
StratificationPersonal property. [Statutory Authority: RCW 84.48.075. WSR 78-02-052 (Order PT 78-1), § 458-52-050, filed 1/19/78.] Repealed by WSR 79-11-029 (Order PT 79-3), filed 10/11/79. Statutory Authority: RCW 84.48.075. Later promulgation, see WAC 458-53-060.
458-52-060
Sales studies. [Statutory Authority: RCW 84.48.075. WSR 78-02-052 (Order PT 78-1), § 458-52-060, filed 1/19/78.] Repealed by WSR 79-11-029 (Order PT 79-3), filed 10/11/79. Statutory Authority: RCW 84.48.075. Later promulgation, see WAC 458-53-070.
458-52-070
Real property appraisal studies. [Statutory Authority: RCW 84.48.075. WSR 78-02-052 (Order PT 78-1), § 458-52-070, filed 1/19/78.] Repealed by WSR 79-11-029 (Order PT 79-3), filed 10/11/79. Statutory Authority: RCW 84.48.075. Later promulgation, see WAC 458-53-130.
458-52-080
Personal property audit studies. [Statutory Authority: RCW 84.48.075. WSR 78-02-052 (Order PT 78-1), § 458-52-080, filed 1/19/78.] Repealed by WSR 79-11-029 (Order PT 79-3), filed 10/11/79. Statutory Authority: RCW 84.48.075. Later promulgation, see WAC 458-53-140.
458-52-090
Indicated real property ratioComputation. [Statutory Authority: RCW 84.48.075. WSR 78-02-052 (Order PT 78-1), § 458-52-090, filed 1/19/78.] Repealed by WSR 79-11-029 (Order PT 79-3), filed 10/11/79. Statutory Authority: RCW 84.48.075. Later promulgation, see WAC 458-53-150.
458-52-100
Indicated personal property ratioComputation. [Statutory Authority: RCW 84.48.075. WSR 78-02-052 (Order PT 78-1), § 458-52-100, filed 1/19/78.] Repealed by WSR 79-11-029 (Order PT 79-3), filed 10/11/79. Statutory Authority: RCW 84.48.075. Later promulgation, see WAC 458-53-160.
458-52-110
Final indicated ratioComputation. [Statutory Authority: RCW 84.48.075. WSR 78-02-052 (Order PT 78-1), § 458-52-110, filed 1/19/78.] Repealed by WSR 79-11-029 (Order PT 79-3), filed 10/11/79. Statutory Authority: RCW 84.48.075. Later promulgation, see WAC 458-53-170.
458-52-120
Use of indicated ratios. [Statutory Authority: RCW 84.48.075. WSR 78-02-052 (Order PT 78-1), § 458-52-120, filed 1/19/78.] Repealed by WSR 79-11-029 (Order PT 79-3), filed 10/11/79. Statutory Authority: RCW 84.48.075. Later promulgation, see WAC 458-53-180.
458-52-130
County assessor's review. [Statutory Authority: RCW 84.48.075. WSR 78-02-052 (Order PT 78-1), § 458-52-130, filed 1/19/78.] Repealed by WSR 79-11-029 (Order PT 79-3), filed 10/11/79. Statutory Authority: RCW 84.48.075. Later promulgation, see WAC 458-53-190.
458-52-140
Certification of county indicated ratios. [Statutory Authority: RCW 84.48.075. WSR 78-02-052 (Order PT 78-1), § 458-52-140, filed 1/19/78.] Repealed by WSR 79-11-029 (Order PT 79-3), filed 10/11/79. Statutory Authority: RCW 84.48.075. Later promulgation, see WAC 458-53-200.
458-52-150
Assessor's appeal. [Statutory Authority: RCW 84.48.075. WSR 78-02-052 (Order PT 78-1), § 458-52-150, filed 1/19/78.] Repealed by WSR 79-11-029 (Order PT 79-3), filed 10/11/79. Statutory Authority: RCW 84.48.075. Later promulgation, see WAC 458-53-210.
Chapter 458-56
RULES RELATING TO GIFT TAXES
458-56-010
Scope of rules. [Order IT-75-1, § 458-56-010, filed 11/21/75.] Repealed by WSR 96-21-143, filed 10/23/96, effective 11/23/96. Statutory Authority: RCW 34.05.354.
458-56-020
Imposition of tax. [Order IT-75-1, § 458-56-020, filed 11/21/75.] Repealed by WSR 96-21-143, filed 10/23/96, effective 11/23/96. Statutory Authority: RCW 34.05.354.
458-56-030
Requirement of return. [Order IT-75-1, § 458-56-030, filed 11/21/75.] Repealed by WSR 96-21-143, filed 10/23/96, effective 11/23/96. Statutory Authority: RCW 34.05.354.
458-56-040
Joint accounts and trusts. [Order IT-75-1, § 458-56-040, filed 11/21/75.] Repealed by WSR 96-21-143, filed 10/23/96, effective 11/23/96. Statutory Authority: RCW 34.05.354.
458-56-050
Annual exclusion. [Order IT-75-1, § 458-56-050, filed 11/21/75.] Repealed by WSR 96-21-143, filed 10/23/96, effective 11/23/96. Statutory Authority: RCW 34.05.354.
458-56-060
Time and place for filing return. [Order IT-75-1, § 458-56-060, filed 11/21/75.] Repealed by WSR 96-21-143, filed 10/23/96, effective 11/23/96. Statutory Authority: RCW 34.05.354.
458-56-070
Gifts made during prior calendar years. [Order IT-75-1, § 458-56-070, filed 11/21/75.] Repealed by WSR 96-21-143, filed 10/23/96, effective 11/23/96. Statutory Authority: RCW 34.05.354.
458-56-080
Gross gifts made during calendar year. [Order IT-75-1, § 458-56-080, filed 11/21/75.] Repealed by WSR 96-21-143, filed 10/23/96, effective 11/23/96. Statutory Authority: RCW 34.05.354.
458-56-090
Description of property. [Order IT-75-1, § 458-56-090, filed 11/21/75.] Repealed by WSR 96-21-143, filed 10/23/96, effective 11/23/96. Statutory Authority: RCW 34.05.354.
458-56-100
Valuation of property. [Order IT-75-1, § 458-56-100, filed 11/21/75.] Repealed by WSR 96-21-143, filed 10/23/96, effective 11/23/96. Statutory Authority: RCW 34.05.354.
458-56-110
Exempt gifts. [Order IT-75-1, § 458-56-110, filed 11/21/75.] Repealed by WSR 96-21-143, filed 10/23/96, effective 11/23/96. Statutory Authority: RCW 34.05.354.
458-56-120
Specific exemptions. [Order IT-75-1, § 458-56-120, filed 11/21/75.] Repealed by WSR 96-21-143, filed 10/23/96, effective 11/23/96. Statutory Authority: RCW 34.05.354.
458-56-130
Community property and separate property. [Order IT-75-1, § 458-56-130, filed 11/21/75.] Repealed by WSR 96-21-143, filed 10/23/96, effective 11/23/96. Statutory Authority: RCW 34.05.354.
458-56-140
(Reserved.) Repealed by WSR 96-21-143, filed 10/23/96, effective 11/23/96. Statutory Authority: RCW 34.05.354.
458-56-150
Penalties. [Order IT-75-1, § 458-56-150, filed 11/21/75.] Repealed by WSR 96-21-143, filed 10/23/96, effective 11/23/96. Statutory Authority: RCW 34.05.354.
458-56-160
Payment of tax. [Order IT-75-1, § 458-56-160, filed 11/21/75.] Repealed by WSR 96-21-143, filed 10/23/96, effective 11/23/96. Statutory Authority: RCW 34.05.354.
458-56-170
Gifts taxable as inheritance. [Order IT-75-1, § 458-56-170, filed 11/21/75.] Repealed by WSR 96-21-143, filed 10/23/96, effective 11/23/96. Statutory Authority: RCW 34.05.354.
458-56-180
Gift tax returns. [Order IT-75-1, § 458-56-180, filed 11/21/75.] Repealed by WSR 96-21-143, filed 10/23/96, effective 11/23/96. Statutory Authority: RCW 34.05.354.
458-56-190
Liens. [Order IT-75-1, § 458-56-190, filed 11/21/75.] Repealed by WSR 96-21-143, filed 10/23/96, effective 11/23/96. Statutory Authority: RCW 34.05.354.
458-56-200
Valuation of securities and accounts. [Order IT-75-1, § 458-56-200, filed 11/21/75.] Repealed by WSR 96-21-143, filed 10/23/96, effective 11/23/96. Statutory Authority: RCW 34.05.354.
458-56-210
Federal audits. [Order IT-75-1, § 458-56-210, filed 11/21/75.] Repealed by WSR 96-21-143, filed 10/23/96, effective 11/23/96. Statutory Authority: RCW 34.05.354.
458-56-220
Receipts. [Order IT-75-1, § 458-56-220, filed 11/21/75.] Repealed by WSR 96-21-143, filed 10/23/96, effective 11/23/96. Statutory Authority: RCW 34.05.354.
458-56-230
Appeals and appellate procedure. [Order IT-75-1, § 458-56-230, filed 11/21/75.] Repealed by WSR 96-21-143, filed 10/23/96, effective 11/23/96. Statutory Authority: RCW 34.05.354.
Chapter 458-60
REAL ESTATE EXCISE TAX
458-60-002
Real estate excise taxDefinitions. [Statutory Authority: RCW 82.45.120 and 28A.45.120. WSR 80-15-033 (Order PT 80-2), § 458-60-002, filed 10/9/80.] Repealed by WSR 82-15-070 (Order PT 82-5), filed 7/21/82. Statutory Authority: RCW 82.45.120 and 82.45.150. Later promulgation, see chapter 458-61 WAC.
458-60-010
Leases with options to purchaseGeneral policy. [Order PT 68-7, § 458-60-010, filed 5/1/68.] Repealed by WSR 82-15-070 (Order PT 82-5), filed 7/21/82. Statutory Authority: RCW 82.45.120 and 82.45.150. Later promulgation, see chapter 458-61 WAC.
458-60-020
Leases with options to purchaseTax payable only when option exercised. [Order PT 68-7, § 458-60-020, filed 5/1/68.] Repealed by WSR 82-15-070 (Order PT 82-5), filed 7/21/82. Statutory Authority: RCW 82.45.120 and 82.45.150. Later promulgation, see chapter 458-61 WAC.
458-60-030
Leases with options to purchaseSpecial procedures for lease-option agreements. [Order PT 68-7, § 458-60-030, filed 5/1/68.] Repealed by WSR 82-15-070 (Order PT 82-5), filed 7/21/82. Statutory Authority: RCW 82.45.120 and 82.45.150. Later promulgation, see chapter 458-61 WAC.
458-60-040
Leases with options to purchaseDetermination of purchase price. [Order PT 68-7, § 458-60-040, filed 5/1/68.] Repealed by WSR 82-15-070 (Order PT 82-5), filed 7/21/82. Statutory Authority: RCW 82.45.120 and 82.45.150. Later promulgation, see chapter 458-61 WAC.
458-60-045
Payment of the excise tax on real estate salesRecording instrument of conveyance. [Statutory Authority: RCW 82.45.120 and 28A.45.120. WSR 80-15-033 (Order PT 80-2), § 458-60-045, filed 10/9/80.] Repealed by WSR 82-15-070 (Order PT 82-5), filed 7/21/82. Statutory Authority: RCW 82.45.120 and 82.45.150. Later promulgation, see chapter 458-61 WAC.
458-60-046
Real estate excise tax affidavit—Contents—Oath requirement—Signatures—Affidavit. [Statutory Authority: RCW 82.45.120 and 28A.45.120. WSR 80-15-033 (Order PT 80-2), § 458-60-046, filed 10/9/80.] Repealed by WSR 82-15-070 (Order PT 82-5), filed 7/21/82. Statutory Authority: RCW 82.45.120 and 82.45.150. Later promulgation, see chapter 458-61 WAC.
458-60-048
Real estate excise tax affidavitWhen requiredWhen not required. [Statutory Authority: RCW 82.45.120 and 28A.45.120. WSR 80-15-033 (Order PT 80-2), § 458-60-048, filed 10/9/80.] Repealed by WSR 82-15-070 (Order PT 82-5), filed 7/21/82. Statutory Authority: RCW 82.45.120 and 82.45.150. Later promulgation, see chapter 458-61 WAC.
Chapter 458-61
REAL ESTATE EXCISE TAX
458-61-010
Authority. [Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 82-15-070 (Order PT 82-5), § 458-61-010, filed 7/21/82.] Repealed by WSR 94-04-088, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25.
458-61-015
General information. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-015, filed 2/1/94, effective 3/4/94.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-020
General provisions pursuant to chapter 82.32 RCW. [Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 82-15-070 (Order PT 82-5), § 458-61-020, filed 7/21/82.] Repealed by WSR 94-04-088, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25.
458-61-025
Taxability of the transfer or acquisition of the controlling interest of an entity with an interest in real property located in this state. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-025, filed 2/1/94, effective 3/4/94.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-030
Definitions. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-030, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 87-12-016 (Order PT 87-4), § 458-61-030, filed 5/27/87; WSR 87-03-036 (Order PT 87-1), § 458-61-030, filed 1/16/87; WSR 86-16-080 (Order PT 86-3), § 458-61-030, filed 8/6/86; WSR 84-17-002 (Order PT 84-3), § 458-61-030, filed 8/2/84; WSR 83-02-022 (Order PT 82-10), § 458-61-030, filed 12/28/82; WSR 82-15-070 (Order PT 82-5), § 458-61-030, filed 7/21/82. Formerly chapter 458-60 WAC.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-040
Tax imposed. [Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 82-15-070 (Order PT 82-5), § 458-61-040, filed 7/21/82.] Repealed by WSR 94-04-088, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25.
458-61-050
Payment of taxCounty treasurer as agent for the state. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-050, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 87-03-036 (Order PT 87-1), § 458-61-050, filed 1/16/87; WSR 86-16-080 (Order PT 86-3), § 458-61-050, filed 8/6/86; WSR 82-15-070 (Order PT 82-5), § 458-61-050, filed 7/21/82.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-060
Disposition of proceeds. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-060, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 84-17-002 (Order PT 84-3), § 458-61-060, filed 8/2/84; WSR 82-15-070 (Order PT 82-5), § 458-61-060, filed 7/21/82.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-070
Affidavit batch transmittal. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-070, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 82-15-070 (Order PT 82-5), § 458-61-070, filed 7/21/82.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-080
Affidavit requirements. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-080, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 87-03-036 (Order PT 87-1), § 458-61-080, filed 1/16/87; WSR 86-16-080 (Order PT 86-3), § 458-61-080, filed 8/6/86; WSR 84-17-002 (Order PT 84-3), § 458-61-080, filed 8/2/84; WSR 82-15-070 (Order PT 82-5), § 458-61-080, filed 7/21/82.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-090
Date of saleInterest and penalty. [Statutory Authority: RCW 82.45.150 and 82.32.300. WSR 99-14-053, § 458-61-090, filed 6/30/99, effective 7/31/99. Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-090, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 82-15-070 (Order PT 82-5), § 458-61-090, filed 7/21/82.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-100
Refunds of tax paid. [Statutory Authority: RCW 82.45.150, 82.32.300, and 82.01.060(2). WSR 03-18-023, § 458-61-100, filed 8/25/03, effective 9/25/03. Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-100, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 86-16-080 (Order PT 86-3), § 458-61-100, filed 8/6/86; WSR 84-17-002 (Order PT 84-3), § 458-61-100, filed 8/2/84; WSR 83-02-022 (Order PT 82-10), § 458-61-100, filed 12/28/82; WSR 82-15-070 (Order PT 82-5), § 458-61-100, filed 7/21/82.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-110
Tax appeals. [Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 82-15-070 (Order PT 82-5), § 458-61-110, filed 7/21/82.] Repealed by WSR 94-04-088, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25.
458-61-120
Evasion penalty. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-120, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 82-15-070 (Order PT 82-5), § 458-61-120, filed 7/21/82.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-130
Department audit responsibility. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-130, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 82-15-070 (Order PT 82-5), § 458-61-130, filed 7/21/82.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-140
Compliance. [Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 82-15-070 (Order PT 82-5), § 458-61-140, filed 7/21/82.] Repealed by WSR 94-04-088, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25.
458-61-150
Supplemental statements. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-150, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 87-03-036 (Order PT 87-1), § 458-61-150, filed 1/16/87; WSR 86-16-080 (Order PT 86-3), § 458-61-150, filed 8/6/86.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-200
Apartments. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-200, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 82-15-070 (Order PT 82-5), § 458-61-200, filed 7/21/82.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-210
AssignmentsPurchasers. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-210, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 87-03-036 (Order PT 87-1), § 458-61-210, filed 1/16/87; WSR 86-16-080 (Order PT 86-3), § 458-61-210, filed 8/6/86; WSR 84-17-002 (Order PT 84-3), § 458-61-210, filed 8/2/84; WSR 83-02-022 (Order PT 82-10), § 458-61-210, filed 12/28/82; WSR 82-15-070 (Order PT 82-5), § 458-61-210, filed 7/21/82.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-220
AssignmentsSellers. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-220, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 84-17-002 (Order PT 84-3), § 458-61-220, filed 8/2/84; WSR 82-15-070 (Order PT 82-5), § 458-61-220, filed 7/21/82.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-225
Assumption of debt. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-225, filed 2/1/94, effective 3/4/94.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-230
Bankruptcy. [Statutory Authority: RCW 82.32.300, 84.45.150, 11 U.S.C. sec. 1146(c) and 12 U.S.C. sec. 1231(c). WSR 00-09-002, § 458-61-230, filed 4/5/00, effective 5/6/00. Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-230, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 90-01-003, § 458-61-230, filed 12/7/89, effective 1/7/90; WSR 86-16-080 (Order PT 86-3), § 458-61-230, filed 8/6/86; WSR 84-17-002 (Order PT 84-3), § 458-61-230, filed 8/2/84; WSR 82-15-070 (Order PT 82-5), § 458-61-230, filed 7/21/82.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-235
Boundary line adjustments. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-235, filed 2/1/94, effective 3/4/94.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-240
Care, comfort and support. [Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 82-15-070 (Order PT 82-5), § 458-61-240, filed 7/21/82.] Repealed by WSR 94-04-088, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25.
458-61-250
Cemetery lots or graves. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-250, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 82-15-070 (Order PT 82-5), § 458-61-250, filed 7/21/82.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-255
Clearing title. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-255, filed 2/1/94, effective 3/4/94.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-270
Community propertyTo establish or separate. [Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 82-15-070 (Order PT 82-5), § 458-61-270, filed 7/21/82.] Repealed by WSR 94-04-088, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25.
458-61-280
Condemnation. [Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 82-15-070 (Order PT 82-5), § 458-61-280, filed 7/21/82.] Repealed by WSR 94-04-088, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25.
458-61-290
Contract. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-290, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 86-16-080 (Order PT 86-3), § 458-61-290, filed 8/6/86; WSR 82-15-070 (Order PT 82-5), § 458-61-290, filed 7/21/82.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-300
Contractor. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-300, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 82-15-070 (Order PT 82-5), § 458-61-300, filed 7/21/82.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-310
CorporationFamily. [Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 82-15-070 (Order PT 82-5), § 458-61-310, filed 7/21/82.] Repealed by WSR 94-04-088, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25.
458-61-320
CorporationNonfamily. [Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 86-16-080 (Order PT 86-3), § 458-61-320, filed 8/6/86; WSR 84-17-002 (Order PT 84-3), § 458-61-320, filed 8/2/84; WSR 82-15-070 (Order PT 82-5), § 458-61-320, filed 7/21/82.] Repealed by WSR 94-04-088, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25.
458-61-330
ForeclosureDeeds in lieu of foreclosure. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-330, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 82-15-070 (Order PT 82-5), § 458-61-330, filed 7/21/82.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-335
Easements, development rights, water rights and air rights. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-335, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 87-03-036 (Order PT 87-1), § 458-61-335, filed 1/16/87.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-340
Community propertyDissolution of marriage/divorce. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-340, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 82-15-070 (Order PT 82-5), § 458-61-340, filed 7/21/82.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-350
Earnest money receipts. [Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 82-15-070 (Order PT 82-5), § 458-61-350, filed 7/21/82.] Repealed by WSR 83-02-022 (Order PT 82-10), filed 12/28/82. Statutory Authority: RCW 82.45.120 and 82.45.150.
458-61-360
Easement, sale of. [Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 82-15-070 (Order PT 82-5), § 458-61-360, filed 7/21/82.] Repealed by WSR 94-04-088, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25.
458-61-370
ExchangesTrades. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-370, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 82-15-070 (Order PT 82-5), § 458-61-370, filed 7/21/82.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-374
ExemptionTransfers made "subject to." [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-374, filed 2/1/94, effective 3/4/94.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-375
ExemptionMere change in identity or formFamily corporations and partnerships. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-375, filed 2/1/94, effective 3/4/94.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-376
ExemptionTransfers where gain is not recognized under the Internal Revenue Code. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-376, filed 2/1/94, effective 3/4/94.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-380
Federal housing agencies. [Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 82-15-070 (Order PT 82-5), § 458-61-380, filed 7/21/82.] Repealed by WSR 94-04-088, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25.
458-61-390
Foreclosure of mortgage, deed in lieu of. [Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 83-02-022 (Order PT 82-10), § 458-61-390, filed 12/28/82; WSR 82-15-070 (Order PT 82-5), § 458-61-390, filed 7/21/82.] Repealed by WSR 94-04-088, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25.
458-61-400
Creation, assignment and release of security interests. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-400, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 84-17-002 (Order PT 84-3), § 458-61-400, filed 8/2/84; WSR 82-15-070 (Order PT 82-5), § 458-61-400, filed 7/21/82.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-410
Gifts. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-410, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 86-16-080 (Order PT 86-3), § 458-61-410, filed 8/6/86; WSR 83-02-022 (Order PT 82-10), § 458-61-410, filed 12/28/82; WSR 82-15-070 (Order PT 82-5), § 458-61-410, filed 7/21/82.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-411
ExemptionIrrevocable trusts. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-411, filed 2/1/94, effective 3/4/94.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-412
ExemptionInheritances. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-412, filed 2/1/94, effective 3/4/94.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-420
Government transfers. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-420, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 82-15-070 (Order PT 82-5), § 458-61-420, filed 7/21/82.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-425
Growing crops. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-425, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 86-16-080 (Order PT 86-3), § 458-61-425, filed 8/6/86.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-430
Sale of improvements to land. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-430, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 82-15-070 (Order PT 82-5), § 458-61-430, filed 7/21/82.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-440
Improvements sold to be removed from the land. [Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 82-15-070 (Order PT 82-5), § 458-61-440, filed 7/21/82.] Repealed by WSR 94-04-088, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25.
458-61-450
Indian (American), transfers to or from. [Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 82-15-070 (Order PT 82-5), § 458-61-450, filed 7/21/82.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-460
Inheritance. [Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 82-15-070 (Order PT 82-5), § 458-61-460, filed 7/21/82.] Repealed by WSR 94-04-088, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25.
458-61-470
Irrigation equipment. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-470, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 82-15-070 (Order PT 82-5), § 458-61-470, filed 7/21/82.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-480
IRS "tax deferred" exchange. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-480, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 83-02-022 (Order PT 82-10), § 458-61-480, filed 12/28/82; WSR 82-15-070 (Order PT 82-5), § 458-61-480, filed 7/21/82.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-490
Joint tenancy. [Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 87-03-036 (Order PT 87-1), § 458-61-490, filed 1/16/87; WSR 82-15-070 (Order PT 82-5), § 458-61-490, filed 7/21/82.] Repealed by WSR 94-04-088, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25.
458-61-500
Leasehold interest. [Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 86-16-080 (Order PT 86-3), § 458-61-500, filed 8/6/86; WSR 82-15-070 (Order PT 82-5), § 458-61-500, filed 7/21/82.] Repealed by WSR 94-04-088, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25.
458-61-510
Leases. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-510, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 84-17-002 (Order PT 84-3), § 458-61-510, filed 8/2/84; WSR 82-15-070 (Order PT 82-5), § 458-61-510, filed 7/21/82.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-520
Mineral rights and mining claims. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-520, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 82-15-070 (Order PT 82-5), § 458-61-520, filed 7/21/82.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-530
Mining claims. [Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 82-15-070 (Order PT 82-5), § 458-61-530, filed 7/21/82.] Repealed by WSR 94-04-088, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25.
458-61-540
Mobile and floating home sales. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-540, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 86-16-080 (Order PT 86-3), § 458-61-540, filed 8/6/86; WSR 82-15-070 (Order PT 82-5), § 458-61-540, filed 7/21/82.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-545
Mortgage insurers. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-545, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 86-16-080 (Order PT 86-3), § 458-61-545, filed 8/6/86.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-550
Nominee. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-550, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 86-16-080 (Order PT 86-3), § 458-61-550, filed 8/6/86; WSR 83-02-022 (Order PT 82-10), § 458-61-550, filed 12/28/82; WSR 82-15-070 (Order PT 82-5), § 458-61-550, filed 7/21/82.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-553
Nonprofit organizations. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-553, filed 2/1/94, effective 3/4/94.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-555
Option to purchase. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-555, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 87-12-016 (Order PT 87-4), § 458-61-555, filed 5/27/87; WSR 86-16-080 (Order PT 86-3), § 458-61-555, filed 8/6/86.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-560
PartnershipFamily. [Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 82-15-070 (Order PT 82-5), § 458-61-560, filed 7/21/82.] Repealed by WSR 94-04-088, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25.
458-61-570
PartnershipNonfamily. [Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 87-03-036 (Order PT 87-1), § 458-61-570, filed 1/16/87; WSR 82-15-070 (Order PT 82-5), § 458-61-570, filed 7/21/82.] Repealed by WSR 94-04-088, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25.
458-61-590
Rescission of sale. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-590, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 86-16-080 (Order PT 86-3), § 458-61-590, filed 8/6/86; WSR 84-17-002 (Order PT 84-3), § 458-61-590, filed 8/2/84; WSR 82-15-070 (Order PT 82-5), § 458-61-590, filed 7/21/82.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-600
Relocation service. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-600, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 82-15-070 (Order PT 82-5), § 458-61-600, filed 7/21/82.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-610
Rerecord. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-610, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 82-15-070 (Order PT 82-5), § 458-61-610, filed 7/21/82.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-620
Sales made before imposition of tax. [Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 82-15-070 (Order PT 82-5), § 458-61-620, filed 7/21/82.] Repealed by WSR 94-04-088, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25.
458-61-630
Security documents. [Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 82-15-070 (Order PT 82-5), § 458-61-630, filed 7/21/82.] Repealed by WSR 94-04-088, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25.
458-61-640
Sheriff's sale. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-640, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 82-15-070 (Order PT 82-5), § 458-61-640, filed 7/21/82.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-650
Tenants in common and joint tenants. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-650, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 86-16-080 (Order PT 86-3), § 458-61-650, filed 8/6/86; WSR 82-15-070 (Order PT 82-5), § 458-61-650, filed 7/21/82.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-660
Timber, standing. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-660, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 82-15-070 (Order PT 82-5), § 458-61-660, filed 7/21/82.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-670
Trade-in credit. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-670, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 86-16-080 (Order PT 86-3), § 458-61-670, filed 8/6/86; WSR 82-15-070 (Order PT 82-5), § 458-61-670, filed 7/21/82.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-680
Trust. [Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 84-17-002 (Order PT 84-3), § 458-61-680, filed 8/2/84; WSR 82-15-070 (Order PT 82-5), § 458-61-680, filed 7/21/82.] Repealed by WSR 94-04-088, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25.
458-61-690
Trustee sale pursuant to deed of trust (nonjudicial). [Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 83-02-022 (Order PT 82-10), § 458-61-690, filed 12/28/82.] Repealed by WSR 94-04-088, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25.
Chapter 458-65
ABANDONED PROPERTY
458-65-010
Time limitations. [Rule UCP 1, § 458-65-010, filed 1/17/68.] Repealed by WSR 99-14-056, filed 6/30/99, effective 7/31/99. Statutory Authority: RCW 63.29.370.
458-65-020
Use of department forms. [Statutory Authority: 1983 c 179 § 38. WSR 83-17-098 (Order IT 83-3), § 458-65-020, filed 8/23/83.] Repealed by WSR 99-08-007, filed 3/25/99, effective 4/25/99. Statutory Authority: RCW 63.29.370.
458-65-030
Simultaneous reporting and remittance of unclaimed property. [Statutory Authority: 1983 c 179 § 38. WSR 83-17-098 (Order IT 83-3), § 458-65-030, filed 8/23/83.] Repealed by WSR 99-08-007, filed 3/25/99, effective 4/25/99. Statutory Authority: RCW 63.29.370.
458-65-040
Maturity of automatically renewable instruments. [Statutory Authority: 1983 c 179 § 38. WSR 83-17-098 (Order IT 83-3), § 458-65-040, filed 8/23/83.] Repealed by WSR 99-08-007, filed 3/25/99, effective 4/25/99. Statutory Authority: RCW 63.29.370.