WAC 458-61A-304   Supplemental statements.  (1) The department will provide the county with a uniform multiuse supplemental statement form for use in meeting the requirements of the following sections of this chapter:

     (a) WAC 458-61A-306, Interest and penalties -- Date of sale;

     (b) WAC 458-61A-201, Gifts; and

     (c) WAC 458-61A-213, IRS "tax deferred" exchange.

     (2) The supplemental statements must be completed and distributed as required by the instructions contained on the form.

     (3) Supplemental statements may be unsworn certified statements that meet the requirements set forth in RCW 9A.72.085.



[Statutory Authority: RCW 82.32.300, 82.01.060(2), and82.45.150 . 05-23-093, § 458-61A-304, filed 11/16/05, effective 12/17/05.]