Chapter 458-61A WAC
REAL ESTATE EXCISE TAX
Last Update: 8/3/11

WAC SECTIONS

GENERAL INFORMATION AND TAXABILITY OF TRANSFERS
458-61A-100 Real estate excise tax -- Overview.
458-61A-101 Taxability of the transfer or acquisition of the controlling interest of an entity with an interest in real property located in this state.
458-61A-102 Definitions.
458-61A-103 Transfers involving an underlying debt.
458-61A-104 Assignments.
458-61A-105 Mobile and floating home sales.
458-61A-106 Sales of improvements to land, leases, and leases with option.
458-61A-107 Option to purchase.
458-61A-108 Contractor.
458-61A-109 Trading/exchanging property and boundary line adjustments.
458-61A-110 Relocation service -- Two-deed process.
458-61A-111 Easements, development rights, water rights, and air rights.
458-61A-112 Mineral rights and mining claims.
458-61A-113 Timber, standing.
EXEMPTIONS AND EXCLUSIONS
458-61A-200 Exemptions and exclusions.
458-61A-201 Gifts.
458-61A-202 Inheritance or devise.
458-61A-203 Community property, dissolution of marriage or domestic partnership, legal separation, decree of invalidity.
458-61A-204 Tenants in common and joint tenants.
458-61A-205 Government transfers.
458-61A-206 Condemnation proceedings.
458-61A-207 Bankruptcy.
458-61A-208 Foreclosure -- Deeds in lieu of foreclosure -- Sales pursuant to court order.
458-61A-209 Rescission of sale.
458-61A-210 Irrevocable trusts.
458-61A-211 Mere change in identity or form -- Family corporations and partnerships.
458-61A-212 Transfers where gain is not recognized under the Internal Revenue Code.
458-61A-213 IRS "tax deferred" exchange.
458-61A-214 Nominee.
458-61A-215 Clearing or exiting title, and additions to title.
458-61A-216 Mortgage insurers.
458-61A-217 Rerecord.
COLLECTION AND ADMINISTRATION
458-61A-300 Collection and administration.
458-61A-301 Payment of tax, collection responsibility, audit responsibility, and tax rulings.
458-61A-302 Disposition of proceeds and affidavit batch transmittal.
458-61A-303 Affidavit.
458-61A-304 Supplemental statements.
458-61A-305 Trade-in credit.
458-61A-306 Date of sale, interest, and penalties.