H-3344.1 _______________________________________________
HOUSE BILL 2718
_______________________________________________
State of Washington 53rd Legislature 1994 Regular Session
By Representatives G. Fisher, Fuhrman, Foreman, Brown, Bray and Kremen
Read first time 01/21/94. Referred to Committee on Revenue.
AN ACT Relating to real estate excise tax affidavits; and amending RCW 82.45.150.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1. RCW 82.45.150 and 1993 sp.s. c 25 s 509 are each amended to read as follows:
All of
chapter 82.32 RCW, except RCW 82.32.030, ((82.32.040,)) 82.32.050, 82.32.140,
and 82.32.270 and except for the penalties and the limitations thereon imposed
by RCW 82.32.090, 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 shall by rule provide for the
effective administration of this chapter. The rules shall 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 or electrical 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. The
department of revenue shall annually conduct audits of transactions and
affidavits filed under this chapter.
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