2023 Revised Code of Washington › Title 28A - Common School Provisions › RCW Dispositions › 28A.45 EXCISE TAX ON REAL ESTATE SALES

Sections
28A.45.010 "Sale" defined.
[1970 ex.s. c 65 § 1; 1969 ex.s. c 223 § 28A.45.010. Prior: 1955 c 132 § 1; 1953 c 94 § 1; 1951 2nd ex.s. c 19 § 1; 1951 1st ex.s. c 11 § 7. Formerly RCW 28.45.010.]
Recodified as RCW 82.45.010 pursuant to 1980 c 154 § 14, effective September 1, 1981.
28A.45.020 "Seller" defined.
[1980 c 154 § 1; 1969 ex.s. c 223 § 28A.45.020. Prior: 1951 1st ex.s. c 11 § 6. Formerly RCW 28.45.020.]
Recodified as RCW 82.45.020 pursuant to 1980 c 154 § 14, effective September 1, 1981.
28A.45.030 "Selling price" defined.
[1969 ex.s. c 223 § 28A.45.030. Prior: 1951 2nd ex.s. c 19 § 2; 1951 1st ex.s. c 11 § 8. Formerly RCW 28.45.030.]
Recodified as RCW 82.45.030 pursuant to 1980 c 154 § 14, effective September 1, 1981.
28A.45.032 "Real estate", "used mobile home" and "mobile home" defined.
[1979 ex.s. c 266 § 1.]
Recodified as RCW 82.45.032 pursuant to 1980 c 154 § 14, effective September 1, 1981.
28A.45.035 Determining selling price of leases with option to purchase — Mining property — Payment, security when selling price not separately stated.
[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 28.45.035.]
Recodified as RCW 82.45.035 pursuant to 1980 c 154 § 14, effective September 1, 1981.
28A.45.040 Duty of counties to make payments to school districts — Tax on real estate sales in lieu.
[1969 ex.s. c 223 § 28A.45.040. Prior: 1967 ex.s. c 149 § 2; 1965 ex.s. c 171 § 2; 1955 c 187 § 9; 1951 1st ex.s. c 11 § 1. Formerly RCW 28.45.040.]
Repealed by 1977 ex.s. c 359 § 20, effective September 1, 1978.
28A.45.050 Levy of tax — Rate — Disposition of proceeds.
[1977 ex.s. c 359 § 13; 1975 1st ex.s. c 135 § 1; 1969 ex.s. c 223 § 28A.45.050. Prior: 1953 c 94 § 2; 1951 1st ex.s. c 11 § 2. Formerly RCW 28.45.050.]
Repealed by 1980 c 154 § 7, effective September 1, 1981.
28A.45.060 Tax on sale of property located in county.
[1980 c 154 § 2; 1969 ex.s. c 223 § 28A.45.060. Prior: 1951 1st ex.s. c 11 § 5. Formerly RCW 28.45.060.]
Recodified as RCW 82.45.060 pursuant to 1980 c 154 § 14, effective September 1, 1981.
28A.45.070 Tax is lien on property — Enforcement.
[1969 ex.s. c 223 § 28A.45.070. Prior: 1951 1st ex.s. c 11 § 9. Formerly RCW 28.45.070.]
Recodified as RCW 82.45.070 pursuant to 1980 c 154 § 14, effective September 1, 1981.
28A.45.080 Tax is seller's obligation — Choice of remedies.
[1980 c 154 § 3; 1969 ex.s. c 223 § 28A.45.080. Prior: 1951 1st ex.s. c 11 § 10. Formerly RCW 28.45.080.]
Recodified as RCW 82.45.080 pursuant to 1980 c 154 § 14, effective September 1, 1981.
28A.45.090 Payment of tax — Evidence of payment — Recording.
[1980 c 154 § 4; 1979 ex.s. c 266 § 2; 1969 ex.s. c 223 § 28A.45.090. Prior: 1951 2nd ex.s. c 19 § 4; 1951 1st ex.s. c 11 § 11. Formerly RCW 28.45.090.]
Recodified as RCW 82.45.090 pursuant to 1980 c 154 § 14, effective September 1, 1981.
28A.45.100 Interest on delinquent taxes — Reporting sales — Procedures.
[1969 ex.s. c 223 § 28A.45.100. Prior: 1951 1st ex.s. c 11 § 12. Formerly RCW 28.45.100.]
Repealed by 1980 c 154 § 7, effective September 1, 1981.
28A.45.105 Single family residential property, tax credit when subsequent transfer of within nine months for like property.
[1969 ex.s. c 223 § 28A.45.105. Prior: 1967 ex.s. c 149 § 61. Formerly RCW 28.45.105.]
Recodified as RCW 82.45.105 pursuant to 1980 c 154 § 14, effective September 1, 1981.
28A.45.120 Standards for reporting, application and collection of tax — Real estate excise tax affidavit form, contents, use.
[1980 c 134 § 1; 1969 ex.s. c 223 § 28A.45.120. Prior: 1967 ex.s. c 149 § 3. Formerly RCW 28.45.120.]
Recodified as RCW 82.45.120 pursuant to 1980 c 154 § 14, effective September 1, 1981.