reglab/housing_qa huggingface dataset:
WA Rev Code § 82.45.033 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.45 - Excise Tax on Real Estate Sales.|82.45.033 - "Controlling interest" defined.

RCW 82.45.033 "Controlling interest" defined.(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 capital, profits, or beneficial interest in the voting stock of the corporation; and(b) In the case of any other corporation, or a partnership, association, trust, or other entity, fifty percent or more of the capital, profits, or beneficial interest in such corporation, partnership, association, trust, or other entity.(2) The department may, at the department's option, enforce the obligation of the seller under this chapter as provided in this subsection (2):(a) In the transfer or acquisition of a controlling interest as defined in subsection (1)(a) of this section, either against the corporation in which a controlling interest is transferred or acquired, against the person or persons who acquired the controlling interest in the corporation or, when the corporation is not a publicly traded company, against the person or persons who transferred the controlling interest in the corporation; and(b) In the transfer or acquisition of a controlling interest as defined in subsection (1)(b) of this section, either against the entity in which a controlling interest is transferred or acquired or against the person or persons who transferred or acquired the controlling interest in the entity.[ 2019 c 424 § 4; 2010 1st sp.s. c 23 § 208; 1993 sp.s. c 25 § 505.]NOTES:Automatic expiration date and tax preference performance statement exemption—Effective date—2019 c 424: See notes following RCW 82.45.060.Effective date—2010 1st sp.s. c 23: See note following RCW 82.32.655.Findings—Intent—2010 1st sp.s. c 23: See notes following RCW 82.04.220.Severability—Effective dates—Part headings, captions not law—1993 sp.s. c 25: See notes following RCW 82.04.230.Findings—Intent—1993 sp.s. c 25: See note following RCW 82.45.010.
WA Rev Code § 82.45.035 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.45 - Excise Tax on Real Estate Sales.|82.45.035 - Determining selling price of leases with option to purchase—Mining property—Payment, security when selling price not separately stated.

RCW 82.45.035 Determining selling price of leases with option to purchase—Mining property—Payment, security when selling price not separately stated.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 exercised and accepted. A conditional sale of mining property in which the buyer has the right to terminate the contract at any time, and a lease and option to buy mining property in which the lessee-buyer has the right to terminate the lease and option at any time, shall be taxable at the time of execution only on the consideration received by the seller or lessor for execution of such contract, but the rule shall further provide that the tax due on any additional consideration paid by the buyer and received by the seller shall be paid to the county treasurer (1) at the time of termination, or (2) at the time that all of the consideration due to the seller has been paid and the transaction is completed except for the delivery of the deed to the buyer, or (3) at the time when the buyer unequivocally exercises an option to purchase the property, whichever of the three events occurs first.The term "mining property" means property containing or believed to contain metallic minerals and sold or leased under terms which require the purchaser or lessor to conduct exploration or mining work thereon and for no other use. The term "metallic minerals" does not include clays, coal, sand and gravel, peat, gypsite, or stone, including limestone.The state department of revenue shall further provide by rule for cases where the selling price is not separately stated or is not ascertainable at the time of sale, for the payment of the tax at a time when the selling price is ascertained, in which case suitable security may be required for payment of the tax, and may further provide for the determination of the selling price by an appraisal by the county assessor, based on the full and true market value, which appraisal shall be prima facie evidence of the selling price of the real property.[ 1969 ex.s. c 223 § 28A.45.035. Prior: 1967 ex.s. c 149 § 1; 1959 c 208 § 1; 1951 2nd ex.s. c 19 § 3. Formerly RCW 28A.45.035, 28.45.035.]
WA Rev Code § 82.45.065 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.45 - Excise Tax on Real Estate Sales.|82.45.065 - Tax preferences—Expiration dates.

RCW 82.45.065 Tax preferences—Expiration dates.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 § 1718.]NOTES:Effective date—2013 2nd sp.s. c 13: See note following RCW 82.04.43393.
WA Rev Code § 82.45.070 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.45 - Excise Tax on Real Estate Sales.|82.45.070 - Tax is lien on property—Enforcement.

RCW 82.45.070 Tax is lien on property—Enforcement.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 attaches from the time of sale until the tax is paid, which lien may be enforced in the manner prescribed for the foreclosure of mortgages.[ 2010 1st sp.s. c 23 § 209; 1969 ex.s. c 223 § 28A.45.070. Prior: 1951 1st ex.s. c 11 § 9. Formerly RCW 28A.45.070, 28.45.070.]NOTES:Effective date—2010 1st sp.s. c 23: See note following RCW 82.32.655.Findings—Intent—2010 1st sp.s. c 23: See notes following RCW 82.04.220.
WA Rev Code § 82.45.080 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.45 - Excise Tax on Real Estate Sales.|82.45.080 - Tax is seller's obligation—Choice of remedies.

RCW 82.45.080 Tax is seller's obligation—Choice of remedies.(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. The department's use of one course of enforcement is not an election not to pursue the other.(2) For purposes of this section and notwithstanding any other provisions of law, the seller is the parent corporation of a wholly owned subsidiary, when such subsidiary is the transferor to a third-party transferee and the subsidiary is dissolved before paying the tax imposed under this chapter.[ 2010 1st sp.s. c 23 § 210; 1980 c 154 § 3; 1969 ex.s. c 223 § 28A.45.080. Prior: 1951 1st ex.s. c 11 § 10. Formerly RCW 28A.45.080, 28.45.080.]NOTES:Effective date—2010 1st sp.s. c 23: See note following RCW 82.32.655.Findings—Intent—2010 1st sp.s. c 23: See notes following RCW 82.04.220.Purpose—Effective dates—Savings—Disposition of certain funds—Severability—1980 c 154: See notes following chapter digest.
WA Rev Code § 82.45.105 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.45 - Excise Tax on Real Estate Sales.|82.45.105 - Single-family residential property, tax credit when subsequent transfer of within nine months for like property.

RCW 82.45.105 Single-family residential property, tax credit when subsequent transfer of within nine months for like property.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 for the amount of the tax paid at the time of the transfer to the broker or party shall be allowed toward the amount of the tax due upon a subsequent transfer of the property by the broker or party if said transfer is made within nine months of the transfer to the broker or party: PROVIDED, That if the tax which would be due on the subsequent transfer from the broker or party is greater than the tax paid for the prior transfer to said broker or party the difference shall be paid, but if the tax initially paid is greater than the amount of the tax which would be due on the subsequent transfer no refund shall be allowed.[ 1969 ex.s. c 223 § 28A.45.105. Prior: 1967 ex.s. c 149 § 61. Formerly RCW 28A.45.105, 28.45.105.]
WA Rev Code § 82.45.150 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.45 - Excise Tax on Real Estate Sales.|82.45.150 - Applicability of general administrative provisions—Departmental rules, scope—Real estate excise tax affidavit form—Departmental audit.

RCW 82.45.150 Applicability of general administrative provisions—Departmental rules, scope—Real estate excise tax affidavit form—Departmental audit.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 of revenue must by rule provide for the effective administration of this chapter. The rules must prescribe and furnish a real estate excise tax affidavit form verified by both the seller and the buyer, or agents of each, to be used by each county, or the department, as the case may be, in the collection of the tax imposed by this chapter, except that an affidavit given in connection with grant of an easement or right-of-way to a gas, electrical, or telecommunications company, as defined in RCW 80.04.010, or to a public utility district or cooperative that distributes electricity, need be verified only on behalf of the company, district, or cooperative and except that a transfer on death deed need be verified only on behalf of the transferor. The department of revenue must annually conduct audits of transactions and affidavits filed under this chapter.[ 2014 c 97 § 307; 2014 c 58 § 26; 1996 c 149 § 6; 1994 c 137 § 1; 1993 sp.s. c 25 § 509; 1981 c 167 § 1; 1980 c 154 § 5.]NOTES:Reviser's note: This section was amended by 2014 c 58 § 26 and by 2014 c 97 § 307, each without reference to the other. Both amendments are incorporated in the publication of this section under RCW 1.12.025(2). For rule of construction, see RCW 1.12.025(1).Uniformity of application and construction—Relation to electronic signatures in global and national commerce act—2014 c 58: See RCW 64.80.903 and 64.80.904.Findings—Intent—Effective date—1996 c 149: See notes following RCW 82.32.050.Severability—Effective dates—Part headings, captions not law—1993 sp.s. c 25: See notes following RCW 82.04.230.Findings—1993 sp.s. c 25: See note following RCW 82.45.010.Effective date—1981 c 167: "This act shall take effect September 1, 1981." [ 1981 c 167 § 4.]Purpose—Effective dates—Savings—Disposition of certain funds—Severability—1980 c 154: See notes following chapter digest.Audits, assessments, and refunds: See note following chapter digest.
WA Rev Code § 82.45.190 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.45 - Excise Tax on Real Estate Sales.|82.45.190 - Exemptions—State route No. 16 corridor transportation systems and facilities.

RCW 82.45.190 Exemptions—State route No. 16 corridor transportation systems and facilities.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 § 7.]NOTES:Finding—1998 c 179: See note following RCW 35.21.718.
WA Rev Code § 82.45.195 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.45 - Excise Tax on Real Estate Sales.|82.45.195 - Exemptions—Standing timber sales.

RCW 82.45.195 Exemptions—Standing timber sales.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 § 308; 2010 1st sp.s. c 23 § 518; 2007 c 48 § 7.]NOTES:Effective date—2010 1st sp.s. c 23: See note following RCW 82.04.4292.Findings—Intent—2010 1st sp.s. c 23: See notes following RCW 82.04.220.Effective date—2007 c 48: See note following RCW 82.04.260.
WA Rev Code § 82.45.220 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.45 - Excise Tax on Real Estate Sales.|82.45.220 - Failure to report transfer of controlling interest.

RCW 82.45.220 Failure to report transfer of controlling interest.(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 penalty in RCW 82.32.090(7).(2) Subsection (1) of this section also applies to the failure to report to the secretary of state the granting of an option to acquire an interest in the organization if the exercise of the option would result in a sale as defined in RCW 82.45.010(2).[ 2019 c 424 § 7; 2010 1st sp.s. c 23 § 212; 2005 c 326 § 3.]NOTES:Automatic expiration date and tax preference performance statement exemption—Effective date—2019 c 424: See notes following RCW 82.45.060.Effective date—2010 1st sp.s. c 23: See note following RCW 82.32.655.Findings—Intent—2010 1st sp.s. c 23: See notes following RCW 82.04.220.
WA Rev Code § 82.45.230 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.45 - Excise Tax on Real Estate Sales.|82.45.230 - Accounts into which tax is deposited.

RCW 82.45.230 Accounts into which tax is deposited.(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) 1.4 percent must be deposited into the city-county assistance account created in RCW 43.08.290;(c) 79.4 percent must be deposited into the general fund; and(d) The remainder must be deposited into the educational legacy trust account created in RCW 83.100.230.(2) Beginning July 1, 2023, and thereafter, the amounts received for the tax imposed on each sale of real property under RCW 82.45.060 must be deposited as follows:(a) 5.2 percent must be deposited into the public works assistance account created in RCW 43.155.050;(b) 1.4 percent must be deposited into the city-county assistance account created in RCW 43.08.290;(c) 79.4 percent must be deposited into the general fund; and(d) The remainder must be deposited into the education legacy trust account created in RCW 83.100.230.[ 2019 c 424 § 2.]NOTES:Automatic expiration date and tax preference performance statement exemption—Effective date—2019 c 424: See notes following RCW 82.45.060.
WA Rev Code § 82.45.235 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.45 - Excise Tax on Real Estate Sales.|82.45.235 - Tax treatment—Transactions structured to reduce or avoid tax.

RCW 82.45.235 Tax treatment—Transactions structured to reduce or avoid tax.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 imposed in this chapter by structuring transactions in a way that serves no meaningful purpose other than to reduce tax due under this chapter.(1)(a) When necessary to deny the tax benefit that would otherwise accrue from engaging in one or more related transactions designed to avoid tax under this chapter, the department is authorized to disregard the form of the transaction or series of transactions and determine the proper tax treatment under this chapter based on the substance of the transaction or transactions. In exercising this authority, the department may consider the factors described in RCW 82.32.655(2) (a), (b), (c), and (f).(b) The authority provided in this subsection includes, but is not limited to, treating multiple sales as a single sale as necessary to prevent the parties from reducing the tax liability under this chapter when it appears that the parties have engaged in a concerted plan intended from the outset to achieve a reduced effective tax rate than had the parties collapsed the separate sales into a single sale at the outset.(2) The department is encouraged to provide guidance to the public concerning the department's implementation of this section, whether by rule or otherwise.[ 2019 c 424 § 5.]NOTES:Automatic expiration date and tax preference performance statement exemption—Effective date—2019 c 424: See notes following RCW 82.45.060.
WA Rev Code § 82.45.900 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.45 - Excise Tax on Real Estate Sales.|82.45.900 - Chapter 82.46 RCW ordinances in effect on July 1, 1993—Application under chapter 82.45 RCW.

RCW 82.45.900 Chapter 82.46 RCW ordinances in effect on July 1, 1993—Application under chapter 82.45 RCW.See RCW 82.46.900.
WA Rev Code § 82.46.021 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.46 - Counties and Cities—Excise Tax on Real Estate Sales.|82.46.021 - Referendum procedure to repeal or alter tax.

RCW 82.46.021 Referendum procedure to repeal or alter tax.Any referendum petition to repeal a county or city ordinance imposing a tax or altering the rate of the tax authorized under RCW 82.46.010(3) shall be filed with a filing officer, as identified in the ordinance, within seven days of passage of the ordinance. Within ten days, the filing officer shall confer with the petitioner concerning form and style of the petition, issue an identification number for the petition, and write a ballot title for the measure. The ballot title shall be posed as a question so that an affirmative answer to the question and an affirmative vote on the measure results in the tax or tax rate increase being imposed and a negative answer to the question and a negative vote on the measure results in the tax or tax rate increase not being imposed. The petitioner shall be notified of the identification number and ballot title within this ten-day period.After this notification, the petitioner shall have thirty days in which to secure on petition forms the signatures of not less than fifteen percent of the registered voters of the county for county measures, or not less than fifteen percent of the registered voters of the city for city measures, and to file the signed petitions with the filing officer. Each petition form shall contain the ballot title and the full text of the measure to be referred. The filing officer shall verify the sufficiency of the signatures on the petitions. If sufficient valid signatures are properly submitted, the filing officer shall submit the referendum measure to the county or city voters at a general or special election held on one of the dates provided in RCW 29A.04.321 as determined by the county legislative authority or city council, which election shall not take place later than one hundred twenty days after the signed petition has been filed with the filing officer.After April 22, 1983, the referendum procedure provided for in this section shall be the exclusive method for subjecting any county or city ordinance imposing a tax or increasing the rate under RCW 82.46.010(3) to a referendum vote.Any county or city tax authorized under RCW 82.46.010(3) that has been imposed prior to April 22, 1983, is not subject to the referendum procedure provided for in this section.[ 2015 c 53 § 98; 2000 c 103 § 16; 1983 c 99 § 3.]
WA Rev Code § 82.46.030 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.46 - Counties and Cities—Excise Tax on Real Estate Sales.|82.46.030 - Distribution of proceeds.

RCW 82.46.030 Distribution of proceeds.(1) The county treasurer shall place one percent of the proceeds of the taxes imposed under this chapter in the county current expense fund to defray costs of collection.(2) The remaining proceeds from the county tax under RCW 82.46.010(2) shall be placed in a county capital improvements fund. The remaining proceeds from city or town taxes under RCW 82.46.010(2) shall be distributed to the respective cities and towns monthly and placed by the city treasurer in a municipal capital improvements fund.(3) This section does not limit the existing authority of any city, town, or county to impose special assessments on property specially benefited thereby in the manner prescribed by law.[ 2000 c 103 § 17; 1992 c 221 § 2; 1990 1st ex.s. c 17 § 37; 1982 1st ex.s. c 49 § 13.]NOTES:Severability—Part, section headings not law—1990 1st ex.s. c 17: See RCW 36.70A.900 and 36.70A.901.Intent—Construction—Effective date—Fire district funding—1982 1st ex.s. c 49: See notes following RCW 35.21.710.
WA Rev Code § 82.46.040 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.46 - Counties and Cities—Excise Tax on Real Estate Sales.|82.46.040 - Tax is lien on property—Enforcement.

RCW 82.46.040 Tax is lien on property—Enforcement.Any tax imposed under this chapter or RCW 82.46.070 and any interest or penalties thereon is a specific lien upon each piece of real property sold from the time of sale until the tax is paid, which lien may be enforced in the manner prescribed for the foreclosure of mortgages.[ 1990 1st ex.s. c 17 § 39; 1990 1st ex.s. c 5 § 4; 1982 1st ex.s. c 49 § 14.]NOTES:Reviser's note: This section was amended by 1990 1st ex.s. c 5 § 4 and by 1990 c 17 § 39, each without reference to the other. Both amendments are incorporated in the publication of this section under RCW 1.12.025(2). For rule of construction, see RCW 1.12.025(1).Severability—Part, section headings not law—1990 1st ex.s. c 17: See RCW 36.70A.900 and 36.70A.901.Purpose—1990 1st ex.s. c 5: See note following RCW 36.32.570.Intent—Construction—Effective date—Fire district funding—1982 1st ex.s. c 49: See notes following RCW 35.21.710.
WA Rev Code § 82.46.050 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.46 - Counties and Cities—Excise Tax on Real Estate Sales.|82.46.050 - Tax is seller's obligation—Choice of remedies.

RCW 82.46.050 Tax is seller's obligation—Choice of remedies.The taxes levied under this chapter are the obligation of the seller and may be enforced through an action of debt against the seller or in the manner prescribed for the foreclosure of mortgages. Resort to one course of enforcement is not an election not to pursue the other.[ 1990 1st ex.s. c 17 § 40; 1982 1st ex.s. c 49 § 15.]NOTES:Severability—Part, section headings not law—1990 1st ex.s. c 17: See RCW 36.70A.900 and 36.70A.901.Intent—Construction—Effective date—Fire district funding—1982 1st ex.s. c 49: See notes following RCW 35.21.710.