Washington · Regulations
Chapter 458-61A — REAL ESTATE EXCISE TAX
42 sections
42 sections
- WAC 458-61A-100WAC 458-61A-100. Real estate excise tax — Overview
- WAC 458-61A-101WAC 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
- WAC 458-61A-102WAC 458-61A-102. Definitions
- WAC 458-61A-103WAC 458-61A-103. Transfers involving an underlying debt
- WAC 458-61A-104WAC 458-61A-104. Assignments
- WAC 458-61A-105WAC 458-61A-105. Mobile and floating home sales
- WAC 458-61A-106WAC 458-61A-106. Sales of improvements to land, leases, and leases with option
- WAC 458-61A-107WAC 458-61A-107. Option to purchase
- WAC 458-61A-108WAC 458-61A-108. Contractor
- WAC 458-61A-109WAC 458-61A-109. Trading/exchanging property and boundary line adjustments
- WAC 458-61A-110WAC 458-61A-110. Relocation service—Two-deed process
- WAC 458-61A-111WAC 458-61A-111. Easements, development rights, water rights, and air rights
- WAC 458-61A-112WAC 458-61A-112. Mineral rights and mining claims
- WAC 458-61A-113WAC 458-61A-113. Timber, standing
- WAC 458-61A-200WAC 458-61A-200. Exemptions and exclusions
- WAC 458-61A-201WAC 458-61A-201. Gifts
- WAC 458-61A-202WAC 458-61A-202. Inheritance or devise
- WAC 458-61A-203WAC 458-61A-203. Community property, dissolution of marriage or domestic partnership, legal separation, decree of invalidity
- WAC 458-61A-204WAC 458-61A-204. Tenants in common and joint tenants
- WAC 458-61A-205WAC 458-61A-205. Governmental transfers
- WAC 458-61A-206WAC 458-61A-206. Condemnation proceedings
- WAC 458-61A-207WAC 458-61A-207. Bankruptcy
- WAC 458-61A-208WAC 458-61A-208. Transfers pursuant to deeds of trust, foreclosure proceedings, executions of a judgment, deeds in lieu of foreclosure, and contract forfeiture
- WAC 458-61A-209WAC 458-61A-209. Rescission of sale
- WAC 458-61A-210WAC 458-61A-210. Irrevocable trusts
- WAC 458-61A-211WAC 458-61A-211. Mere change in identity or form—Family corporations and partnerships
- WAC 458-61A-212WAC 458-61A-212. Transfers where gain is not recognized under the Internal Revenue Code
- WAC 458-61A-213WAC 458-61A-213. IRS "tax deferred" exchange
- WAC 458-61A-214WAC 458-61A-214. Nominee
- WAC 458-61A-215WAC 458-61A-215. Clearing or exiting title, and additions to title
- WAC 458-61A-216WAC 458-61A-216. Mortgage insurers
- WAC 458-61A-217WAC 458-61A-217. Rerecord
- WAC 458-61A-218WAC 458-61A-218. Low income housing
- WAC 458-61A-219WAC 458-61A-219. Developmentally disabled persons — Housing — Transfers and improvements
- WAC 458-61A-300WAC 458-61A-300. Collection and administration
- WAC 458-61A-301WAC 458-61A-301. Payment of tax, collection responsibility, audit responsibility, and tax rulings
- WAC 458-61A-302WAC 458-61A-302. Disposition of proceeds and affidavit batch transmittal
- WAC 458-61A-303WAC 458-61A-303. Affidavit
- WAC 458-61A-304WAC 458-61A-304. Supplemental statements
- WAC 458-61A-305WAC 458-61A-305. Trade-in credit
- WAC 458-61A-306WAC 458-61A-306. Date of sale, interest, and penalties
- WAC 458-61A-1001WAC 458-61A-1001. Graduated real estate excise tax rates — Exceptions to graduated rates — Tax avoidance arrangements