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Chapter 458-61A WAC

Last Update: 6/23/22

REAL ESTATE EXCISE TAX

WAC Sections

GENERAL INFORMATION AND TAXABILITY OF TRANSFERS
HTMLPDF458-61A-100Real estate excise tax—Overview.
HTMLPDF458-61A-1001Graduated real estate excise tax rates—Exceptions to graduated rates—Tax avoidance arrangements.
HTMLPDF458-61A-101Taxability of the transfer or acquisition of the controlling interest of an entity with an interest in real property located in this state.
HTMLPDF458-61A-102Definitions.
HTMLPDF458-61A-103Transfers involving an underlying debt.
HTMLPDF458-61A-104Assignments.
HTMLPDF458-61A-105Mobile and floating home sales.
HTMLPDF458-61A-106Sales of improvements to land, leases, and leases with option.
HTMLPDF458-61A-107Option to purchase.
HTMLPDF458-61A-108Contractor.
HTMLPDF458-61A-109Trading/exchanging property and boundary line adjustments.
HTMLPDF458-61A-110Relocation service—Two-deed process.
HTMLPDF458-61A-111Easements, development rights, water rights, and air rights.
HTMLPDF458-61A-112Mineral rights and mining claims.
HTMLPDF458-61A-113Timber, standing.
EXEMPTIONS AND EXCLUSIONS
HTMLPDF458-61A-200Exemptions and exclusions.
HTMLPDF458-61A-201Gifts.
HTMLPDF458-61A-202Inheritance or devise.
HTMLPDF458-61A-203Community property, dissolution of marriage or domestic partnership, legal separation, decree of invalidity.
HTMLPDF458-61A-204Tenants in common and joint tenants.
HTMLPDF458-61A-205Governmental transfers.
HTMLPDF458-61A-206Condemnation proceedings.
HTMLPDF458-61A-207Bankruptcy.
HTMLPDF458-61A-208Transfers pursuant to deeds of trust, foreclosure proceedings, executions of a judgment, deeds in lieu of foreclosure, and contract forfeiture.
HTMLPDF458-61A-209Rescission of sale.
HTMLPDF458-61A-210Irrevocable trusts.
HTMLPDF458-61A-211Mere change in identity or form—Family corporations and partnerships.
HTMLPDF458-61A-212Transfers where gain is not recognized under the Internal Revenue Code.
HTMLPDF458-61A-213IRS "tax deferred" exchange.
HTMLPDF458-61A-214Nominee.
HTMLPDF458-61A-215Clearing or exiting title, and additions to title.
HTMLPDF458-61A-216Mortgage insurers.
HTMLPDF458-61A-217Rerecord.
HTMLPDF458-61A-218Low income housing.
HTMLPDF458-61A-219Developmentally disabled persons—Housing—Transfers and improvements.
COLLECTION AND ADMINISTRATION
HTMLPDF458-61A-300Collection and administration.
HTMLPDF458-61A-301Payment of tax, collection responsibility, audit responsibility, and tax rulings.
HTMLPDF458-61A-302Disposition of proceeds and affidavit batch transmittal.
HTMLPDF458-61A-303Affidavit.
HTMLPDF458-61A-304Supplemental statements.
HTMLPDF458-61A-305Trade-in credit.
HTMLPDF458-61A-306Date of sale, interest, and penalties.