82.45 - Excise tax on real estate sales.
- 82.45.010 - "Sale" defined.
- 82.45.020 - "Seller" defined.
- 82.45.030 - "Selling price," "total consideration paid or contracted to be paid," defined.
- 82.45.032 - Additional definitions.
- 82.45.033 - "Controlling interest" defined.
- 82.45.035 - Determining selling price of leases with option to purchase -- Mining property -- Payment, security when selling price not separately stated.
- 82.45.060 - Tax on sale of property.
- 82.45.070 - Tax is lien on property -- Enforcement.
- 82.45.080 - Tax is seller's obligation -- Choice of remedies.
- 82.45.090 - Payment of tax and fee -- Evidence of payment -- Recording -- Sale of beneficial interest.
- 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.
- 82.45.105 - Single family residential property, tax credit when subsequent transfer of within nine months for like property.
- 82.45.150 - Applicability of general administrative provisions -- Departmental rules, scope -- Real estate excise tax affidavit form -- Departmental audit.
- 82.45.180 - Disposition of proceeds.
- 82.45.190 - Exemptions -- State route No. 16 corridor transportation systems and facilities.
- 82.45.195 - Exemptions -- Standing timber sales.
- 82.45.197 - Exemptions -- Inheritance -- Documents required.
- 82.45.200 - Real estate excise tax grant account.
- 82.45.210 - State assistance for county electronic processing and reporting of taxes -- Grant program.
- 82.45.220 - Failure to report transfer of controlling interest.
- 82.45.900 - Chapter 82.46 RCW ordinances in effect on July 1, 1993 -- Application under chapter 82.45 RCW.