| WAC Sections | ||
GENERAL INFORMATION AND TAXABILITY OF TRANSFERS | ||
| 458-61A-100 | Real estate excise tax—Overview. | |
| 458-61A-1001 | Graduated real estate excise tax rates—Exceptions to graduated rates—Tax avoidance arrangements. | |
| 458-61A-101 | Taxability of the transfer or acquisition of the controlling interest of an entity with an interest in real property located in this state. | |
| 458-61A-102 | Definitions. | |
| 458-61A-103 | Transfers involving an underlying debt. | |
| 458-61A-104 | Assignments. | |
| 458-61A-105 | Mobile and floating home sales. | |
| 458-61A-106 | Sales of improvements to land, leases, and leases with option. | |
| 458-61A-107 | Option to purchase. | |
| 458-61A-108 | Contractor. | |
| 458-61A-109 | Trading/exchanging property and boundary line adjustments. | |
| 458-61A-110 | Relocation service—Two-deed process. | |
| 458-61A-111 | Easements, development rights, water rights, and air rights. | |
| 458-61A-112 | Mineral rights and mining claims. | |
| 458-61A-113 | Timber, standing. | |
EXEMPTIONS AND EXCLUSIONS | ||
| 458-61A-200 | Exemptions and exclusions. | |
| 458-61A-201 | Gifts. | |
| 458-61A-202 | Inheritance or devise. | |
| 458-61A-203 | Community property, dissolution of marriage or domestic partnership, legal separation, decree of invalidity. | |
| 458-61A-204 | Tenants in common and joint tenants. | |
| 458-61A-205 | Governmental transfers. | |
| 458-61A-206 | Condemnation proceedings. | |
| 458-61A-207 | Bankruptcy. | |
| 458-61A-208 | Transfers pursuant to deeds of trust, foreclosure proceedings, executions of a judgment, deeds in lieu of foreclosure, and contract forfeiture. | |
| 458-61A-209 | Rescission of sale. | |
| 458-61A-210 | Irrevocable trusts. | |
| 458-61A-211 | Mere change in identity or form—Family corporations and partnerships. | |
| 458-61A-212 | Transfers where gain is not recognized under the Internal Revenue Code. | |
| 458-61A-213 | IRS "tax deferred" exchange. | |
| 458-61A-214 | Nominee. | |
| 458-61A-215 | Clearing or exiting title, and additions to title. | |
| 458-61A-216 | Mortgage insurers. | |
| 458-61A-217 | Rerecord. | |
| 458-61A-218 | Low income housing. | |
| 458-61A-219 | Developmentally disabled persons—Housing—Transfers and improvements. | |
COLLECTION AND ADMINISTRATION | ||
| 458-61A-300 | Collection and administration. | |
| 458-61A-301 | Payment of tax, collection responsibility, audit responsibility, and tax rulings. | |
| 458-61A-302 | Disposition of proceeds and affidavit batch transmittal. | |
| 458-61A-303 | Affidavit. | |
| 458-61A-304 | Supplemental statements. | |
| 458-61A-305 | Trade-in credit. | |
| 458-61A-306 | Date of sale, interest, and penalties. | |