Title 82 — Title 82 EXCISE TAXES
62 chapters · 1,436 sections in this title.
RCW 82.45.010 "Sale" defined.
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(1) As used in this chapter, the term "sale" has its ordinary meaning and includes any conveyance, grant, assignment, quitclaim, or transfer of the ownership of or title to real property, including standing timber, or any estate or interest therein for a valuable consideration, a…
RCW 82.45.020 "Seller" defined.
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As used in this chapter the term "seller," unless otherwise indicated by the context, shall mean any individual, receiver, assignee, trustee in bankruptcy, trust, estate, firm, copartnership, joint venture, club, company, joint stock company, business trust, municipal corporation…
RCW 82.45.030 "Selling price," "total consideration paid or contracted to be paid," defined.
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(1) As used in this chapter, the term "selling price" means the true and fair value of the property conveyed. If property has been conveyed in an arm's length transaction between unrelated persons for a valuable consideration, a rebuttable presumption exists that the selling pric…
RCW 82.45.032 Additional definitions.
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Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter.(1) "Real estate" or "real property" means any interest, estate, or beneficial interest in land or anything affixed to land, including the ownership interest or beneficial…
RCW 82.45.033 "Controlling interest" defined.
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(1) As used in this chapter, the term "controlling interest" has the following meaning:(a) In the case of a profit corporation, either fifty percent or more of the total combined voting power of all classes of stock of the corporation entitled to vote, or fifty percent of the cap…
RCW 82.45.035 Determining selling price of leases with option to purchase—Mining property—Payment, security when selling price not separately stated.
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The state department of revenue shall provide by rule for the determination of the selling price in the case of leases with option to purchase, and shall further provide that the tax shall not be payable, where inequity will otherwise result, until and unless the option is exerci…
RCW 82.45.060 Tax on sale of property.
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*** CHANGE IN 2026 *** (SEE 1983.SL) ***(1) There is imposed an excise tax upon each sale of real property.(a) Through December 31, 2019, the rate of the tax imposed under this section is 1.28 percent of the selling price.(b) Beginning January 1, 2020, except as provided in (c) o…
RCW 82.45.065 Tax preferences—Expiration dates.
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See RCW 82.32.805 for the expiration date of new tax preferences for the tax imposed under this chapter.[ 2013 2nd sp.s. c 13 s 1718.]Notes:Effective date—2013 2nd sp.s. c 13: See note following RCW 82.04.43393.
RCW 82.45.070 Tax is lien on property—Enforcement.
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The tax provided for in this chapter and any interest or penalties thereon is a specific lien upon each parcel of real property located in this state that is either sold or that is owned by an entity in which a controlling interest has been transferred or acquired. The lien attac…
RCW 82.45.080 Tax is seller's obligation—Choice of remedies.
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(1) The tax levied under this chapter is the obligation of the seller and the department may, at the department's option, enforce the obligation through an action of debt against the seller or the department may proceed in the manner prescribed for the foreclosure of mortgages. T…
RCW 82.45.090 Payment of tax and fee—Evidence of payment—Recording—Sale of beneficial interest.
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(1) Except for a sale of a beneficial interest in real property where no instrument evidencing the sale is recorded in the official real property records of the county in which the property is located, the tax imposed by this chapter must be paid to and collected by the treasurer…
RCW 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.
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(1) Payment of the tax imposed under this chapter is due and payable immediately at the time of sale, and if not paid within one month thereafter will bear interest from the time of sale until the date of payment.(a) Interest imposed before January 1, 1999, is computed at the rat…
RCW 82.45.105 Single-family residential property, tax credit when subsequent transfer of within nine months for like property.
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Where single-family residential property is being transferred as the entire or part consideration for the purchase of other single-family residential property and a licensed real estate broker or one of the parties to the transaction accepts transfer of said property, a credit fo…
RCW 82.45.150 Applicability of general administrative provisions—Departmental rules, scope—Real estate excise tax affidavit form—Departmental audit.
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All of chapter 82.32 RCW, except RCW 82.32.030, 82.32.050, 82.32.140, 82.32.270, and * 82.32.090 (1) and (10), applies to the tax imposed by this chapter, in addition to any other provisions of law for the payment and enforcement of the tax imposed by this chapter. The department…
RCW 82.45.180 Disposition of proceeds.
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(1)(a) For taxes collected by the county under this chapter, the county treasurer shall collect a five dollar fee on all transactions required by this chapter where the transaction does not require the payment of tax. A total of five dollars shall be collected in the form of a ta…
RCW 82.45.190 Exemptions—State route No. 16 corridor transportation systems and facilities.
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Sales of the state route number 16 corridor transportation systems and facilities constructed under chapter 47.46 RCW are exempt from tax under this chapter.[ 1998 c 179 s 7.]Notes:Finding—1998 c 179: See note following RCW 35.21.718.
RCW 82.45.195 Exemptions—Standing timber sales.
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A sale of standing timber is exempt from tax under this chapter if the gross income from such sale is taxable under RCW 82.04.260(12)(d).[ 2014 c 97 s 308; 2010 1st sp.s. c 23 s 518; 2007 c 48 s 7.]Notes:Effective date—2010 1st sp.s. c 23: See note following RCW 82.04.4292.Findin…
RCW 82.45.197 Exemptions—Inheritance—Documents required.
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(1) In order to receive an exemption under RCW 82.45.010(3)(a) from the tax in this chapter on real property transferred as a result of a devise by will or inheritance, the following documentation must be provided to the county treasurer:(a) If the property is being transferred u…
RCW 82.45.210 State assistance for county electronic processing and reporting of taxes—Grant program.
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(1) To the extent that funds are appropriated, the department shall administer a grant program for counties to assist in the development, implementation, and maintenance of an electronic processing and reporting system for real estate excise tax affidavits that is compatible with…
RCW 82.45.220 Failure to report transfer of controlling interest.
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(1) An organization that fails to report to the secretary of state a transfer of an interest in the organization as required under RCW 43.07.390 and the transfer results in a sale as defined in RCW 82.45.010(2) is subject to the provisions of RCW 82.45.100 as well as the evasion …
RCW 82.45.230 Accounts into which tax is deposited.
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(1) Beginning January 1, 2020, and ending June 30, 2023, the amounts received for the tax imposed on each sale of real property under RCW 82.45.060 must be deposited as follows:(a) 1.7 percent must be deposited into the public works assistance account created in RCW 43.155.050;(b…
RCW 82.45.235 Tax treatment—Transactions structured to reduce or avoid tax.
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The legislature recognizes that in adopting a graduated tax rate structure providing for increased tax rates for sales of highly valued property, while also exempting certain types of property from the increased tax rates, some taxpayers will attempt to avoid or reduce the tax im…
RCW 82.45.900 Chapter 82.46 RCW ordinances in effect on July 1, 1993—Application under chapter 82.45 RCW.
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See RCW 82.46.900.