WAC 458-61A-203   Community property, dissolution of marriage, legal separation, decree of invalidity.  (1) Community property. Transfers from one spouse to the other that establish or separate community property are not subject to the real estate excise tax.

     (2) Court decree. The real estate excise tax does not apply to any transfer, conveyance, or assignment of property or interest in property from one spouse to the other in fulfillment of a settlement agreement incident to a decree of dissolution, declaration of invalidity, or legal separation.

     (3) Transfers to third parties. A sale of real property by either one or both spouses to a third party is subject to the real estate excise tax, regardless of whether the sale is pursuant to the terms of a decree of dissolution, declaration of invalidity, or legal separation.

     (4) Former spouses. Transfers of real property between ex-spouses that are independent of any settlement agreement incident to their decree of dissolution or decree of invalidity are subject to the real estate excise tax, unless otherwise exempt under this chapter.



[Statutory Authority: RCW 82.32.300, 82.01.060(2), and82.45.150 . 05-23-093, § 458-61A-203, filed 11/16/05, effective 12/17/05.]