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U.S. State Codes
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Washington
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Title 82 - Excise Taxes
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Chapter 82.45 - Excise Tax on Real Estate Sales.
Chapter 82.45 - Excise Tax on Real Estate Sales.
82.45.010 "Sale" defined.
82.45.020 "Seller" defined.
82.45.030 "Selling price," "total consideration paid or contracted to be paid," defined.
82.45.032 Additional definitions.
82.45.033 "Controlling interest" defined.
82.45.035 Determining selling price of leases with option to purchase—Mining property—Payment, security when selling price not separately stated.
82.45.060 Tax on sale of property.
82.45.065 Tax preferences—Expiration dates.
82.45.070 Tax is lien on property—Enforcement.
82.45.080 Tax is seller's obligation—Choice of remedies.
82.45.090 Payment of tax and fee—Evidence of payment—Recording—Sale of beneficial interest.
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.
82.45.105 Single-family residential property, tax credit when subsequent transfer of within nine months for like property.
82.45.150 Applicability of general administrative provisions—Departmental rules, scope—Real estate excise tax affidavit form—Departmental audit.
82.45.180 Disposition of proceeds.
82.45.190 Exemptions—State route No. 16 corridor transportation systems and facilities.
82.45.195 Exemptions—Standing timber sales.
82.45.197 Exemptions—Inheritance—Documents required.
82.45.210 State assistance for county electronic processing and reporting of taxes—Grant program.
82.45.220 Failure to report transfer of controlling interest.
82.45.230 Accounts into which tax is deposited.
82.45.235 Tax treatment—Transactions structured to reduce or avoid tax.
82.45.900 Chapter 82.46 RCW ordinances in effect on July 1, 1993—Application under chapter 82.45 RCW.