WSR 15-07-079

INTERPRETIVE STATEMENT

[Filed March 17, 2015, 12:39 p.m.]

The department of revenue has reissued the following excise tax advisory (ETA):

This ETA announces the withdrawal of certain published determinations, or Washington tax decisions (WTD), that should no longer be followed. The latest WTD to be withdrawn, Det. 11-0227, 31 WTD 57, did not adequately address the application of RCW 82.45.010 (3)(j) as it applies to a REET exemption for transfers or conveyance in the context of a receiver appointed during a judicial foreclosure action. The department has reordered the listing of withdrawals so that the latest withdrawal appears first.

A copy of this document is available via the internet at Recent Rule and Interpretive Statements, Adoptions, and Repeals.

Kevin Dixon

Tax Policy Manager

ETAs and Special Projects