reglab/statecodes huggingface dataset:
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.42 - Aircraft Fuel Tax. › 82.42.250 - Tax lien.

RCW 82.42.250
Tax lien.
(1) If a person liable for payment of tax fails to pay the amount including any interest, penalty, or addition, together with costs accrued, there must be a lien in favor of the state upon all franchises, property, and rights to property, whether real or personal, belonging to or acquired, whether the property is employed by such person for personal or business use or is in the control of a trustee, receiver, or assignee. The lien is effective from the date taxes were due and payable until the amount is satisfied. The lien has priority over any lien or encumbrance except liens of other taxes having priority by law.
(2) The department must file with any county auditor a statement of claim and lien specifying the amount of delinquent taxes, penalties, and interest owed.
[ 2013 c 225 § 419.]
NOTES:
Effective date—2013 c 225: See note following RCW 82.38.010.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.44 - Motor Vehicle Excise Tax. › 82.44.010 - Definitions.

RCW 82.44.010
Definitions.
For the purposes of this chapter, unless the context otherwise requires:
(1) "Department" means the department of licensing.
(2) "Motor vehicle" means all motor vehicles, trailers and semitrailers used, or of the type designed primarily to be used, upon the public streets and highways, for the convenience or pleasure of the owner, or for the conveyance, for hire or otherwise, of persons or property, including fixed loads and facilities for human habitation; but shall not include (a) vehicles carrying exempt licenses, (b) dock and warehouse tractors and their cars or trailers, lumber carriers of the type known as spiders, and all other automotive equipment not designed primarily for use upon public streets, or highways, (c) motor vehicles or their trailers used entirely upon private property, (d) mobile homes and travel trailers as defined in RCW 82.50.010, or (e) motor vehicles owned by nonresident military personnel of the armed forces of the United States stationed in the state of Washington provided personnel were also nonresident at the time of their entry into military service.
(3) "Truck-type power or trailing unit" means any vehicle that is subject to the fees under RCW 46.17.355, except vehicles with an unladen weight of six thousand pounds or less, RCW 46.16A.425, 46.17.335, or 46.17.350(1)(c).
[ 2010 c 161 § 1166; 1990 c 42 § 301; 1979 c 107 § 10; 1971 ex.s. c 299 § 54; 1967 c 121 § 4; 1963 c 199 § 1; 1961 c 15 § 82.44.010. Prior: 1957 c 269 § 18; 1955 c 264 § 1; 1945 c 152 § 1; 1943 c 144 § 1; Rem. Supp. 1945 § 6312-115.]
NOTES:
Effective date—Intent—Legislation to reconcile chapter 161, Laws of 2010 and other amendments made during the 2010 legislative session—2010 c 161: See notes following RCW 46.04.013.
Purpose—Effective dates—Application—Implementation—1990 c 42: See notes following RCW 46.68.090.
Effective dates—Severability—1971 ex.s. c 299: See notes following RCW 82.04.050.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.44 - Motor Vehicle Excise Tax. › 82.44.060 - Tax requirements—Payment of tax based on registration year—Transfer of ownership.

RCW 82.44.060
Tax requirements—Payment of tax based on registration year—Transfer of ownership.
(1) Any locally imposed excise tax:
(a) Is due at the time of registration of a vehicle;
(b) Must be paid in full before any registration certificate or license tab may be issued;
(c) Is in addition to any other vehicle license fees required by law;
(d) Must be collected by the department, county auditor or other agent, or subagent appointed by the director of licensing before issuing the registration certificate;
(e) Must be collected for each registration year; and
(f) Must be levied for one full registration year beginning on the date of the calendar year designated by the department and ending on the same date of the next succeeding calendar year. For vehicles registered under chapter 46.87 RCW, proportional registration, and for vehicle dealer plates issued under chapter 46.70 RCW, the registration year is the period provided in those chapters. However, the tax shall in no case be less than two dollars except for proportionally registered vehicles.
(2) A vehicle is deemed registered for the first time in this state when the vehicle was not previously registered by this state for the registration year immediately preceding the registration year in which the application for registration is made or when the vehicle has been registered in another jurisdiction subsequent to any prior registration in this state.
(3) An additional tax may not be imposed under this chapter on any vehicle when the certificate of title is being transferred if the tax has already been paid for the registration year or fraction of a registration year in which transfer of ownership occurs.
[ 2010 c 161 § 911; 2006 c 318 § 3; 1990 c 42 § 304; 1981 c 222 § 12; 1979 c 158 § 233; 1975-'76 2nd ex.s. c 54 § 2; 1975 1st ex.s. c 118 § 14; 1963 c 199 § 4; 1961 c 15 § 82.44.060. Prior: 1957 c 269 § 15; 1955 c 139 § 25; 1943 c 144 § 6; Rem. Supp. 1943 § 6312-120; prior: 1937 c 228 § 5.]
NOTES:
Effective date—Intent—Legislation to reconcile chapter 161, Laws of 2010 and other amendments made during the 2010 legislative session—2010 c 161: See notes following RCW 46.04.013.
Purpose—Effective dates—Application—Implementation—1990 c 42: See notes following RCW 46.68.090.
Effective date—1975-'76 2nd ex.s. c 54: "This 1976 amendatory act shall take effect on January 1, 1977." [1975-'76 2nd ex.s. c 54 § 3.]
Effective date—Severability—1975 1st ex.s. c 118: See notes following RCW 46.16A.020.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.44 - Motor Vehicle Excise Tax. › 82.44.065 - Appeal of valuation.

RCW 82.44.065
Appeal of valuation.
If the department determines a value for a vehicle equivalent to a manufacturer's base suggested retail price or the value of a truck or trailer under RCW 82.44.035, any person who pays a locally imposed tax for that vehicle may appeal the valuation to the department under chapter 34.05 RCW. If the taxpayer is successful on appeal, the department shall refund the excess tax in the manner provided in RCW 82.44.120.
[ 2010 c 161 § 912; ( 2020 c 1 § 9 (Initiative Measure No. 976, approved November 5, 2019)); 2006 c 318 § 5; 1990 c 42 § 305.]
NOTES:
Reviser's note: This section was previously amended by Initiative Measure No. 976 (chapter 1, Laws of 2020). The Washington state supreme court ruled in Garfield Cty. Transp. Auth. v. State, No. 98320-8, 2020 Wash. LEXIS 592 (Oct. 15, 2020) that Initiative Measure No. 976 is in violation of Article II, section 19 of the state Constitution and is therefore void in its entirety. This section is published without the amendment contained in Initiative Measure No. 976.
Effective date—Intent—Legislation to reconcile chapter 161, Laws of 2010 and other amendments made during the 2010 legislative session—2010 c 161: See notes following RCW 46.04.013.
Purpose—Effective dates—Application—Implementation—1990 c 42: See notes following RCW 46.68.090.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.44 - Motor Vehicle Excise Tax. › 82.44.090 - Penalty for issuing a dealer's license, plates, or a registration without collecting tax.

RCW 82.44.090
Penalty for issuing a dealer's license, plates, or a registration without collecting tax.
It is unlawful for the county auditor or any other person to issue a dealer's license or dealer's license plates or a registration or identification plates with respect to any motor vehicle without collecting, with the required vehicle license fee, the amount of any locally imposed motor vehicle excise tax due. Any violation of this section shall constitute a gross misdemeanor.
[ 2010 c 161 § 913; 2006 c 318 § 6; 1961 c 15 § 82.44.090. Prior: 1943 c 144 § 8; Rem. Supp. 1943 § 6312-122; prior: 1937 c 228 § 7.]
NOTES:
Effective date—Intent—Legislation to reconcile chapter 161, Laws of 2010 and other amendments made during the 2010 legislative session—2010 c 161: See notes following RCW 46.04.013.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.44 - Motor Vehicle Excise Tax. › 82.44.100 - Tax receipt.

RCW 82.44.100
Tax receipt.
The department, county auditor or other agent, or subagent appointed by the director of licensing shall give to each person paying a locally imposed motor vehicle excise tax a receipt identifying the vehicle for which the tax is paid. The receipt may be incorporated in the receipt given for the vehicle license fee or dealer's license fee paid.
[ 2010 c 161 § 914; 2006 c 318 § 7; 1961 c 15 § 82.44.100. Prior: 1943 c 144 § 9; Rem. Supp. 1943 § 6312-123; prior: 1937 c 228 § 8.]
NOTES:
Effective date—Intent—Legislation to reconcile chapter 161, Laws of 2010 and other amendments made during the 2010 legislative session—2010 c 161: See notes following RCW 46.04.013.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.44 - Motor Vehicle Excise Tax. › 82.44.120 - Claims for refunds.

RCW 82.44.120
Claims for refunds.
(1) Refunds of locally imposed motor vehicle excise taxes must be handled in the same manner and under the same terms and conditions as provided in RCW 46.68.010.
(2) A claim for a refund may be made by a person who:
(a) Is not seeking a full refund; and
(b) Believes the amount of the locally imposed motor vehicle excise tax paid was incorrect or too much.
(3) When a claim for a refund is made as provided in subsection (2) of this section, the department shall:
(a) Determine the amount of the locally imposed motor vehicle excise tax that had been greater than the amount actually due, if any; and
(b) Certify to the state treasurer the amount of the partial refund due.
(4) Before a local government subject to this chapter may impose a motor vehicle excise tax, the local government shall contract with the department for reimbursement for any refunds paid to a person by the treasurer.
[ 2010 c 161 § 915; 2006 c 318 § 8; 2003 c 53 § 403; 1993 c 307 § 3; 1990 c 42 § 307; 1989 c 68 § 2; 1983 c 26 § 3; 1979 c 120 § 2; 1975 1st ex.s. c 278 § 95; 1974 ex.s. c 54 § 4; 1967 c 121 § 2; 1963 c 199 § 5; 1961 c 15 § 82.44.120. Prior: 1949 c 196 § 18; 1945 c 152 § 3; 1943 c 144 § 11; Rem. Supp. 1949 § 6312-125.]
NOTES:
Effective date—Intent—Legislation to reconcile chapter 161, Laws of 2010 and other amendments made during the 2010 legislative session—2010 c 161: See notes following RCW 46.04.013.
Intent—Effective date—2003 c 53: See notes following RCW 2.48.180.
Purpose—Effective dates—Application—Implementation—1990 c 42: See notes following RCW 46.68.090.
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
Severability—Effective dates—1974 ex.s. c 54: See notes following RCW 82.48.080.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.44 - Motor Vehicle Excise Tax. › 82.44.125 - Vehicles subject to tax—Exemptions.

RCW 82.44.125
Vehicles subject to tax—Exemptions.
(1) The motor vehicle excise tax authorized under this chapter applies to the following vehicles:
(a) Commercial trailers, as defined in RCW 46.04.136;
(b) Farm trucks registered under RCW 46.16A.425;
(c) Fixed load vehicles, as defined in RCW 46.04.186;
(d) Motor homes, as defined in RCW 46.04.305;
(e) Motor trucks, as defined in RCW 46.04.310, with a scale weight greater than six thousand pounds;
(f) Motor vehicles, as defined in RCW 46.04.320; and
(g) Trailers, as defined in RCW 46.04.620.
(2) The motor vehicle excise tax authorized under this chapter does not apply to the following vehicles:
(a) Campers, as defined in RCW 46.04.085;
(b) Dock and warehouse tractors and their cars or trailers;
(c) Equipment not designed primarily for use on public highways;
(d) Exempt registered vehicles;
(e) Lumber carriers of the type known as spiders;
(f) Mobile homes, as defined in RCW 46.04.302;
(g) Passenger motor vehicles, as described in RCW 82.44.015;
(h) Travel trailers, as defined in RCW 46.04.623;
(i) Vehicles not used on the public highways; and
(j) Vehicles owned by nonresident military personnel of the armed forces of the United States stationed in the state of Washington if the nonresident military member was a nonresident of this state when enlisted into military service.
[ 2010 c 161 § 908.]
NOTES:
Effective date—Intent—Legislation to reconcile chapter 161, Laws of 2010 and other amendments made during the 2010 legislative session—2010 c 161: See notes following RCW 46.04.013.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.44 - Motor Vehicle Excise Tax. › 82.44.135 - Local government must contract with department of licensing.

RCW 82.44.135
Local government must contract with department of licensing.
(1) Before a local government subject to this chapter may impose a motor vehicle excise tax, the local government must contract with the department for the collection of the tax. The department may charge a reasonable amount, not to exceed one percent of tax collections, or two and one-half percent during the 2019-2021 biennium, for the administration and collection of the tax.
(2) For fiscal year 2021, the department shall charge a minimum of seven million eight hundred two thousand dollars, which is the reasonable amount aimed at achieving full cost recovery for the administration and collection of a motor vehicle excise tax. The amount of the full reimbursement for the administration and collection of the motor vehicle excise tax must be deducted before distributing any revenues to a regional transit authority. Any reimbursement to ensure full cost recovery beyond the amount specified in this subsection may be negotiated between the department and the regional transit authority if full cost recovery has not been achieved, or if based on emergent issues.
[ 2020 c 219 § 706; 2006 c 318 § 9.]
NOTES:
Effective date—2020 c 219: See note following RCW 46.68.310.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.44 - Motor Vehicle Excise Tax. › 82.44.140 - Director of licensing may act.

RCW 82.44.140
Director of licensing may act.
Any duties required by this chapter to be performed by the county auditor may be performed by any other person designated by the director of licensing and authorized by him or her to receive motor vehicle license fees and issue receipt therefor.
[ 2013 c 23 § 337; 1979 c 158 § 237; 1967 c 121 § 3; 1961 c 15 § 82.44.140. Prior: 1943 c 144 § 13; Rem. Supp. 1943 § 6312-127.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.44 - Motor Vehicle Excise Tax. › 82.44.190 - Transportation infrastructure account—Deposits and distributions—Subaccounts.

RCW 82.44.190
Transportation infrastructure account—Deposits and distributions—Subaccounts.
The transportation infrastructure account is hereby created in the state treasury. Public and private entities may deposit moneys in the transportation infrastructure account from federal, state, local, or private sources. Proceeds from bonds or other financial instruments sold to finance surface transportation projects from the transportation infrastructure account shall be deposited into the account. Principal and interest payments made on loans from the transportation infrastructure account shall be deposited into the account. Moneys in the account shall be available for purposes specified in RCW 82.44.195. Expenditures from the transportation infrastructure account shall be subject to appropriation by the legislature. To the extent required by federal law or regulations promulgated by the United States secretary of transportation, the state treasurer is authorized to create separate subaccounts within the transportation infrastructure account.
[ 2017 3rd sp.s. c 25 § 49; 1996 c 262 § 2.]
NOTES:
Effective date—1996 c 262: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect immediately [March 29, 1996]." [ 1996 c 262 § 5.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.44 - Motor Vehicle Excise Tax. › 82.44.195 - Transportation infrastructure account—Highway infrastructure account—Finding—Intent—Purpose—1996 c 262.

RCW 82.44.195
Transportation infrastructure account—Highway infrastructure account—Finding—Intent—Purpose—1996 c 262.
The legislature finds that new financing mechanisms are necessary to provide greater flexibility and additional funds for needed transportation infrastructure projects in the state. The creation of a financing mechanism, like the one contained in section 350 of the national highway system designation act of 1995, P.L. 104-59, relating to a state infrastructure bank program, will enable the state and local jurisdictions to use federal, state, local, or private funds to construct surface transportation projects for various modes of transportation. It is the intent of the legislature that accounts be created in the state treasury and dedicated funding sources be established to generate revenue to support transportation projects financed with the proceeds of bonds or other financial instruments issued against this dedicated revenue and other revenues which may be available to these accounts. P.L. 104-59 allows the deposit of certain federal highway and transit funds into these accounts to leverage other forms of investment in transportation infrastructure by expanding the eligible uses of the federal funds. Other public and private entities may also deposit funds into these accounts to leverage transportation investments. The purpose of chapter 262, Laws of 1996 is to provide, from these accounts, authorization for loans, grants, or other means of assistance, in amounts equal to all or part of the cost, to public or private entities building surface transportation facilities in this state. It is the further intent of the legislature that projects representing critical mobility or economic development needs and involving various transportation modes and jurisdictions receive top priority in the use of these funds. Funds from the accounts created in chapter 262, Laws of 1996 may be used to support the issuance of public or private debt, to provide credit enhancement for such debt, for direct loans to public or private entities, or for other purposes necessary to facilitate investment in surface transportation facilities in this state.
[ 1996 c 262 § 1.]
NOTES:
Effective date—1996 c 262: See note following RCW 82.44.190.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.44 - Motor Vehicle Excise Tax. › 82.44.200 - Electric vehicle account.

RCW 82.44.200
Electric vehicle account.
The electric vehicle account is created in the transportation infrastructure account. Proceeds from the principal and interest payments made on loans from the account must be deposited into the account. Expenditures from the account may be used only for the purposes specified in RCW 47.04.350, 82.08.9999, and 82.12.9999, and the support of other transportation electrification and alternative fuel related purposes, including RCW 47.01.520. Moneys in the account may be spent only after appropriation. During the 2021-2023 and 2023-2025 fiscal biennia, the legislature may direct the state treasurer to make transfers of moneys in the electric vehicle account to the move ahead WA flexible account and multimodal transportation account.
[ 2023 c 472 § 718; 2022 c 187 § 501; 2021 c 300 § 5; 2019 c 287 § 15; 2015 3rd sp.s. c 44 § 404.]
NOTES:
Effective date—2023 c 472: See note following RCW 43.19.642.
Effective date—2022 c 187: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately [March 25, 2022]." [ 2022 c 187 § 503.]
Intent—2021 c 300: See note following RCW 47.01.520.
Effective date—2019 c 287: See note following RCW 82.29A.125.
Findings—Intent—2019 c 287: See note following RCW 28B.30.903.
Effective date—2015 3rd sp.s. c 44: See note following RCW 46.68.395.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.44 - Motor Vehicle Excise Tax. › 82.44.900 - Severability—Construction—1961 c 15.

RCW 82.44.900
Severability—Construction—1961 c 15.
If any provision of this chapter relating either to the apportionment or allocation of the revenue derived from the excise tax thereby imposed, or to any appropriation made by this chapter, be adjudged unconstitutional, such adjudication shall not be held to render unconstitutional or ineffectual the remaining portions of said chapter or any part thereof: PROVIDED, HOWEVER, That except as otherwise hereinabove provided by this section, if any section or part of a section of this chapter be adjudged unconstitutional, this entire chapter shall thereupon be and become inoperative and of no force or effect whatsoever.
[ 1961 c 15 § 82.44.900. Prior: 1943 c 144 § 17; Rem. Supp. 1943 § 6312-131.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.45 - Excise Tax on Real Estate Sales. › 82.45.020 - "Seller" defined.

RCW 82.45.020
"Seller" defined.
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, quasi municipal corporation, corporation, association, society, or any group of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit or otherwise; but it shall not include the United States or the state of Washington.
[ 1980 c 154 § 1; 1969 ex.s. c 223 § 28A.45.020. Prior: 1951 1st ex.s. c 11 § 6. Formerly RCW 28A.45.020, 28.45.020.]
NOTES:
Purpose—Effective dates—Savings—Disposition of certain funds—Severability—1980 c 154: See notes following chapter digest.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.45 - Excise Tax on Real Estate Sales. › 82.45.030 - "Selling price," "total consideration paid or contracted to be paid," defined.

RCW 82.45.030
"Selling price," "total consideration paid or contracted to be paid," defined.
(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 price is equal to the total consideration paid or contracted to be paid to the transferor, or to another for the transferor's benefit.
(2) If the sale is a transfer of a controlling interest in an entity with an interest in real property located in this state, the selling price shall be the true and fair value of the real property owned by the entity and located in this state. If the true and fair value of the real property located in this state cannot reasonably be determined, the selling price shall be determined according to subsection (4) of this section.
(3) As used in this section, "total consideration paid or contracted to be paid" includes money or anything of value, paid or delivered or contracted to be paid or delivered in return for the sale, and shall include the amount of any lien, mortgage, contract indebtedness, or other incumbrance, either given to secure the purchase price, or any part thereof, or remaining unpaid on such property at the time of sale.
Total consideration shall not include the amount of any outstanding lien or incumbrance in favor of the United States, the state, or a municipal corporation for taxes, special benefits, or improvements.
When a transfer or conveyance is made by deed in lieu of foreclosure to satisfy a deed of trust, total consideration shall not include the amount of any relocation assistance provided to the transferor.
(4) If the total consideration for the sale cannot be ascertained or the true and fair value of the property to be valued at the time of the sale cannot reasonably be determined, the market value assessment for the property maintained on the county property tax rolls at the time of the sale shall be used as the selling price.
[ 2011 c 58 § 15; 1993 sp.s. c 25 § 503; 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 28A.45.030, 28.45.030.]
NOTES:
Findings—Intent—Short title—2011 c 58: See notes following RCW 61.24.005.
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.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.45 - Excise Tax on Real Estate Sales. › 82.45.032 - Additional definitions.

RCW 82.45.032
Additional definitions.
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 interest in any entity which itself owns land or anything affixed to land. The term includes used mobile homes, used park model trailers, used floating homes, and improvements constructed upon leased land.
(2) "Used mobile home" means a mobile home which has been previously sold at retail and has been subjected to tax under chapter 82.08 RCW, or which has been previously used and has been subjected to tax under chapter 82.12 RCW, and which has substantially lost its identity as a mobile unit at the time of sale by virtue of its being fixed in location upon land owned or leased by the owner of the mobile home and placed on a foundation (posts or blocks) with fixed pipe connections with sewer, water, and other utilities.
(3) "Mobile home" means a mobile home as defined by RCW 46.04.302, as now or hereafter amended.
(4) "Park model trailer" means a park model trailer as defined in RCW 46.04.622.
(5) "Used floating home" means a floating home in respect to which tax has been paid under chapter 82.08 or 82.12 RCW.
(6) "Used park model trailer" means a park model trailer that has been previously sold at retail and has been subjected to tax under chapter 82.08 RCW, or that has been previously used and has been subjected to tax under chapter 82.12 RCW, and that has substantially lost its identity as a mobile unit by virtue of its being permanently sited in location and placed on a foundation of either posts or blocks with connections with sewer, water, or other utilities for the operation of installed fixtures and appliances.
(7) "Floating home" means a building on a float used in whole or in part for human habitation as a single-family dwelling, which is not designed for self propulsion by mechanical means or for propulsion by means of wind, and which is on the property tax rolls of the county in which it is located.
[ 2001 c 282 § 2; 1993 sp.s. c 25 § 504; 1986 c 211 § 1; 1984 c 192 § 1; 1979 ex.s. c 266 § 1. Formerly RCW 28A.45.032.]
NOTES:
Intent—Effective date—2001 c 282: See notes following RCW 82.08.032.
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.
2023 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.
2023 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.]
2023 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.
2023 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.
2023 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.
2023 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.]
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.]
2023 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.