Title 458 WAC

Last Update: 12/28/22

REVENUE, DEPARTMENT OF

Chapters

458-02Consolidated licensing system.
458-07Valuation and revaluation of real property.
458-10Accreditation of real property appraisers.
458-12Property tax division—Rules for assessors.
458-14County boards of equalization.
458-15Historic property.
458-16Property tax—Exemptions.
458-16AProperty tax—Exemptions—Homes for the aging, senior citizens and disabled persons.
458-17Assessment and taxation of ships and vessels.
458-18Property tax—Abatements, credits, deferrals and refunds.
458-18ALimited income deferral program.
458-19Property tax levies, rates, and limits.
458-20Excise tax rules.
458-28Taxation of financial businesses by cities or towns.
458-29ALeasehold excise tax.
458-30Open Space Taxation Act rules.
458-40Taxation of forest land and timber.
458-50Intercounty utilities and transportation companies—Assessment and taxation.
458-53Property tax annual ratio study.
458-57State of Washington Estate and Transfer Tax Reform Act rules.
458-61AReal estate excise tax.
458-65AUnclaimed property.
458-276Access to public records.
DISPOSITION OF CHAPTERS FORMERLY CODIFIED IN THIS TITLE
Chapter 458-08
UNIFORM PROCEDURAL RULES FOR THE CONDUCT OF CONTESTED CASES
Reviser's note: Later promulgation, see WAC 458-20-10001 and 458-20-10002.
458-08-010Application and scope of chapter 458-08 WAC. [Statutory Authority: RCW 82.01.060(2) and 34.12.080. WSR 85-23-049 (Order PR 85-1), § 458-08-010, filed 11/18/85.] Repealed by WSR 95-07-067, filed 3/14/95, effective 4/14/95. Statutory Authority: RCW 82.32.300.
458-08-020Definitions. [Statutory Authority: RCW 82.01.060(2) and 34.12.080. WSR 85-23-049 (Order PR 85-1), § 458-08-020, filed 11/18/85.] Repealed by WSR 95-07-067, filed 3/14/95, effective 4/14/95. Statutory Authority: RCW 82.32.300.
458-08-030Appearance and practice before agency—Who may appear. [Statutory Authority: RCW 82.01.060(2) and 34.12.080. WSR 85-23-049 (Order PR 85-1), § 458-08-030, filed 11/18/85.] Repealed by WSR 95-07-067, filed 3/14/95, effective 4/14/95. Statutory Authority: RCW 82.32.300.
458-08-040Appearance and practice before agency—Standards of ethical conduct. [Statutory Authority: RCW 82.01.060(2) and 34.12.080. WSR 85-23-049 (Order PR 85-1), § 458-08-040, filed 11/18/85.] Repealed by WSR 95-07-067, filed 3/14/95, effective 4/14/95. Statutory Authority: RCW 82.32.300.
458-08-050Appearance and practice before agency—Appearance by former employee of agency or former member of attorney general's staff. [Statutory Authority: RCW 82.01.060(2) and 34.12.080. WSR 85-23-049 (Order PR 85-1), § 458-08-050, filed 11/18/85.] Repealed by WSR 95-07-067, filed 3/14/95, effective 4/14/95. Statutory Authority: RCW 82.32.300.
458-08-060Appearance and practice before agency—Former employee as expert witness. [Statutory Authority: RCW 82.01.060(2) and 34.12.080. WSR 85-23-049 (Order PR 85-1), § 458-08-060, filed 11/18/85.] Repealed by WSR 95-07-067, filed 3/14/95, effective 4/14/95. Statutory Authority: RCW 82.32.300.
458-08-070Pleadings. [Statutory Authority: RCW 82.01.060(2) and 34.12.080. WSR 85-23-049 (Order PR 85-1), § 458-08-070, filed 11/18/85.] Repealed by WSR 95-07-067, filed 3/14/95, effective 4/14/95. Statutory Authority: RCW 82.32.300.
458-08-080Discovery in contested cases—Scope. [Statutory Authority: RCW 82.01.060(2) and 34.12.080. WSR 85-23-049 (Order PR 85-1), § 458-08-080, filed 11/18/85.] Repealed by WSR 95-07-067, filed 3/14/95, effective 4/14/95. Statutory Authority: RCW 82.32.300.
458-08-090Depositions and interrogatories in contested cases—Right to take. [Statutory Authority: RCW 82.01.060(2) and 34.12.080. WSR 85-23-049 (Order PR 85-1), § 458-08-090, filed 11/18/85.] Repealed by WSR 95-07-067, filed 3/14/95, effective 4/14/95. Statutory Authority: RCW 82.32.300.
458-08-100Depositions and interrogatories in contested cases—Officer before whom taken. [Statutory Authority: RCW 82.01.060(2) and 34.12.080. WSR 85-23-049 (Order PR 85-1), § 458-08-100, filed 11/18/85.] Repealed by WSR 95-07-067, filed 3/14/95, effective 4/14/95. Statutory Authority: RCW 82.32.300.
458-08-110Depositions and interrogatories in contested cases—Authorization. [Statutory Authority: RCW 82.01.060(2) and 34.12.080. WSR 85-23-049 (Order PR 85-1), § 458-08-110, filed 11/18/85.] Repealed by WSR 95-07-067, filed 3/14/95, effective 4/14/95. Statutory Authority: RCW 82.32.300.
458-08-120Depositions and interrogatories in contested cases—Protection of parties and deponents. [Statutory Authority: RCW 82.01.060(2) and 34.12.080. WSR 85-23-049 (Order PR 85-1), § 458-08-120, filed 11/18/85.] Repealed by WSR 95-07-067, filed 3/14/95, effective 4/14/95. Statutory Authority: RCW 82.32.300.
458-08-130Deposition and interrogatories in contested cases—Oral examination and cross-examination. [Statutory Authority: RCW 82.01.060(2) and 34.12.080. WSR 85-23-049 (Order PR 85-1), § 458-08-130, filed 11/18/85.] Repealed by WSR 95-07-067, filed 3/14/95, effective 4/14/95. Statutory Authority: RCW 82.32.300.
458-08-140Depositions and interrogatories in contested cases—Recordation. [Statutory Authority: RCW 82.01.060(2) and 34.12.080. WSR 85-23-049 (Order PR 85-1), § 458-08-140, filed 11/18/85.] Repealed by WSR 95-07-067, filed 3/14/95, effective 4/14/95. Statutory Authority: RCW 82.32.300.
458-08-150Depositions and interrogatories in contested cases—Signing attestation and return. [Statutory Authority: RCW 82.01.060(2) and 34.12.080. WSR 85-23-049 (Order PR 85-1), § 458-08-150, filed 11/18/85.] Repealed by WSR 95-07-067, filed 3/14/95, effective 4/14/95. Statutory Authority: RCW 82.32.300.
458-08-160Depositions and interrogatories in contested cases—Use and effect. [Statutory Authority: RCW 82.01.060(2) and 34.12.080. WSR 85-23-049 (Order PR 85-1), § 458-08-160, filed 11/18/85.] Repealed by WSR 95-07-067, filed 3/14/95, effective 4/14/95. Statutory Authority: RCW 82.32.300.
458-08-170Depositions and interrogatories in contested cases—Fees of officers and deponents. [Statutory Authority: RCW 82.01.060(2) and 34.12.080. WSR 85-23-049 (Order PR 85-1), § 458-08-170, filed 11/18/85.] Repealed by WSR 95-07-067, filed 3/14/95, effective 4/14/95. Statutory Authority: RCW 82.32.300.
458-08-180Depositions upon interrogatories—Submission of interrogatories. [Statutory Authority: RCW 82.01.060(2) and 34.12.080. WSR 85-23-049 (Order PR 85-1), § 458-08-180, filed 11/18/85.] Repealed by WSR 95-07-067, filed 3/14/95, effective 4/14/95. Statutory Authority: RCW 82.32.300.
458-08-190Depositions upon interrogatories—Interrogation. [Statutory Authority: RCW 82.01.060(2) and 34.12.080. WSR 85-23-049 (Order PR 85-1), § 458-08-190, filed 11/18/85.] Repealed by WSR 95-07-067, filed 3/14/95, effective 4/14/95. Statutory Authority: RCW 82.32.300.
458-08-200Depositions upon interrogatories—Attestation and return. [Statutory Authority: RCW 82.01.060(2) and 34.12.080. WSR 85-23-049 (Order PR 85-1), § 458-08-200, filed 11/18/85.] Repealed by WSR 95-07-067, filed 3/14/95, effective 4/14/95. Statutory Authority: RCW 82.32.300.
458-08-210Depositions upon interrogatories—Provisions of deposition rule. [Statutory Authority: RCW 82.01.060(2) and 34.12.080. WSR 85-23-049 (Order PR 85-1), § 458-08-210, filed 11/18/85.] Repealed by WSR 95-07-067, filed 3/14/95, effective 4/14/95. Statutory Authority: RCW 82.32.300.
458-08-220Interrogatories to parties. [Statutory Authority: RCW 82.01.060(2) and 34.12.080. WSR 85-23-049 (Order PR 85-1), § 458-08-220, filed 11/18/85.] Repealed by WSR 95-07-067, filed 3/14/95, effective 4/14/95. Statutory Authority: RCW 82.32.300.
458-08-230Requests for admission. [Statutory Authority: RCW 82.01.060(2) and 34.12.080. WSR 85-23-049 (Order PR 85-1), § 458-08-230, filed 11/18/85.] Repealed by WSR 95-07-067, filed 3/14/95, effective 4/14/95. Statutory Authority: RCW 82.32.300.
458-08-240Subpoenas. [Statutory Authority: RCW 82.01.060(2) and 34.12.080. WSR 85-23-049 (Order PR 85-1), § 458-08-240, filed 11/18/85.] Repealed by WSR 95-07-067, filed 3/14/95, effective 4/14/95. Statutory Authority: RCW 82.32.300.
458-08-250Settlement. [Statutory Authority: RCW 82.01.060(2) and 34.12.080. WSR 85-23-049 (Order PR 85-1), § 458-08-250, filed 11/18/85.] Repealed by WSR 95-07-067, filed 3/14/95, effective 4/14/95. Statutory Authority: RCW 82.32.300.
458-08-260Decision procedure. [Statutory Authority: RCW 82.01.060(2) and 34.12.080. WSR 85-23-049 (Order PR 85-1), § 458-08-260, filed 11/18/85.] Repealed by WSR 95-07-067, filed 3/14/95, effective 4/14/95. Statutory Authority: RCW 82.32.300.
458-08-270Review procedures. [Statutory Authority: RCW 82.01.060(2) and 34.12.080. WSR 85-23-049 (Order PR 85-1), § 458-08-270, filed 11/18/85.] Repealed by WSR 95-07-067, filed 3/14/95, effective 4/14/95. Statutory Authority: RCW 82.32.300.
Chapter 458-24
UNFAIR CIGARETTE SALES BELOW COST ACT RULES AND REGULATIONS
458-24-010General. [Order NET 72-2, § 458-24-010, filed 9/29/72.] Repealed by WSR 96-21-141, filed 10/23/96, effective 11/23/96. Statutory Authority: RCW 34.05.354.
458-24-020Unlawful practices. [Statutory Authority: RCW 82.32.300. WSR 82-19-028 (Order NET 82-9), § 458-24-020, filed 9/10/82; Order NET 72-2, § 458-24-020, filed 9/29/72.] Repealed by WSR 96-21-141, filed 10/23/96, effective 11/23/96. Statutory Authority: RCW 34.05.354.
458-24-030Licenses, bond. [Statutory Authority: RCW 82.32.300. WSR 82-19-028 (Order NET 82-9), § 458-24-030, filed 9/10/82; Order NET 72-2, § 458-24-030, filed 9/29/72.] Repealed by WSR 96-21-141, filed 10/23/96, effective 11/23/96. Statutory Authority: RCW 34.05.354.
458-24-040Legal action, remedies. [Order NET 72-2, § 458-24-040, filed 9/29/72.] Repealed by WSR 96-21-141, filed 10/23/96, effective 11/23/96. Statutory Authority: RCW 34.05.354.
458-24-050Administrative remedies. [Statutory Authority: RCW 82.32.300. WSR 82-19-028 (Order NET 82-9), § 458-24-050, filed 9/10/82; Order NET 72-2, § 458-24-050, filed 9/29/72.] Repealed by WSR 96-21-141, filed 10/23/96, effective 11/23/96. Statutory Authority: RCW 34.05.354.
458-24-060Form and contents of complaint. [Statutory Authority: RCW 82.32.300. WSR 82-19-028 (Order NET 82-9), § 458-24-060, filed 9/10/82; Order NET 72-2, § 458-24-060, filed 9/29/72.] Repealed by WSR 96-21-141, filed 10/23/96, effective 11/23/96. Statutory Authority: RCW 34.05.354.
458-24-070Penalties. [Statutory Authority: RCW 82.32.300. WSR 82-19-028 (Order NET 82-9), § 458-24-070, filed 9/10/82.] Repealed by WSR 96-21-141, filed 10/23/96, effective 11/23/96. Statutory Authority: RCW 34.05.354.
458-24-080Cigarette wholesalers and retailers—Determination of cost. [Statutory Authority: RCW 19.91.180(1). WSR 85-01-061 (Order NET 84-5), § 458-24-080, filed 12/17/84. Statutory Authority: RCW 82.32.300. WSR 82-24-028 (Order NET 82-11), § 458-24-080, filed 11/23/82.] Repealed by WSR 96-21-141, filed 10/23/96, effective 11/23/96. Statutory Authority: RCW 34.05.354.
458-24-090Basic cost of cigarettes—How calculated. [Statutory Authority: RCW 19.91.180(1). WSR 85-01-061 (Order NET 84-5), § 458-24-090, filed 12/17/84.] Repealed by WSR 96-21-141, filed 10/23/96, effective 11/23/96. Statutory Authority: RCW 34.05.354.
Chapter 458-52
PROPERTY TAX ANNUAL RATIO STUDY
458-52-010Declaration of purpose. [Statutory Authority: RCW 84.48.075. WSR 78-02-052 (Order PT 78-1), § 458-52-010, filed 1/19/78.] Repealed by WSR 79-11-029 (Order PT 79-3), filed 10/11/79. Statutory Authority: RCW 84.48.075. Later promulgation, see WAC 458-53-010.
458-52-020Definitions. [Statutory Authority: RCW 84.48.075. WSR 78-02-052 (Order PT 78-1), § 458-52-020, filed 1/19/78.] Repealed by WSR 79-11-029 (Order PT 79-3), filed 10/11/79. Statutory Authority: RCW 84.48.075. Later promulgation, see WAC 458-53-020.
458-52-030Stratification of assessment rolls—Real property. [Statutory Authority: RCW 84.48.075. WSR 78-02-052 (Order PT 78-1), § 458-52-030, filed 1/19/78.] Repealed by WSR 79-11-029 (Order PT 79-3), filed 10/11/79. Statutory Authority: RCW 84.48.075. Later promulgation, see WAC 458-53-030.
458-52-040Land Use Code—Abstract report. [Statutory Authority: RCW 84.48.075. WSR 78-02-052 (Order PT 78-1), § 458-52-040, filed 1/19/78.] Repealed by WSR 79-11-029 (Order PT 79-3), filed 10/11/79. Statutory Authority: RCW 84.48.075. Later promulgation, see WAC 458-53-050.
458-52-050Stratification—Personal property. [Statutory Authority: RCW 84.48.075. WSR 78-02-052 (Order PT 78-1), § 458-52-050, filed 1/19/78.] Repealed by WSR 79-11-029 (Order PT 79-3), filed 10/11/79. Statutory Authority: RCW 84.48.075. Later promulgation, see WAC 458-53-060.
458-52-060Sales studies. [Statutory Authority: RCW 84.48.075. WSR 78-02-052 (Order PT 78-1), § 458-52-060, filed 1/19/78.] Repealed by WSR 79-11-029 (Order PT 79-3), filed 10/11/79. Statutory Authority: RCW 84.48.075. Later promulgation, see WAC 458-53-070.
458-52-070Real property appraisal studies. [Statutory Authority: RCW 84.48.075. WSR 78-02-052 (Order PT 78-1), § 458-52-070, filed 1/19/78.] Repealed by WSR 79-11-029 (Order PT 79-3), filed 10/11/79. Statutory Authority: RCW 84.48.075. Later promulgation, see WAC 458-53-130.
458-52-080Personal property audit studies. [Statutory Authority: RCW 84.48.075. WSR 78-02-052 (Order PT 78-1), § 458-52-080, filed 1/19/78.] Repealed by WSR 79-11-029 (Order PT 79-3), filed 10/11/79. Statutory Authority: RCW 84.48.075. Later promulgation, see WAC 458-53-140.
458-52-090Indicated real property ratio—Computation. [Statutory Authority: RCW 84.48.075. WSR 78-02-052 (Order PT 78-1), § 458-52-090, filed 1/19/78.] Repealed by WSR 79-11-029 (Order PT 79-3), filed 10/11/79. Statutory Authority: RCW 84.48.075. Later promulgation, see WAC 458-53-150.
458-52-100Indicated personal property ratio—Computation. [Statutory Authority: RCW 84.48.075. WSR 78-02-052 (Order PT 78-1), § 458-52-100, filed 1/19/78.] Repealed by WSR 79-11-029 (Order PT 79-3), filed 10/11/79. Statutory Authority: RCW 84.48.075. Later promulgation, see WAC 458-53-160.
458-52-110Final indicated ratio—Computation. [Statutory Authority: RCW 84.48.075. WSR 78-02-052 (Order PT 78-1), § 458-52-110, filed 1/19/78.] Repealed by WSR 79-11-029 (Order PT 79-3), filed 10/11/79. Statutory Authority: RCW 84.48.075. Later promulgation, see WAC 458-53-170.
458-52-120Use of indicated ratios. [Statutory Authority: RCW 84.48.075. WSR 78-02-052 (Order PT 78-1), § 458-52-120, filed 1/19/78.] Repealed by WSR 79-11-029 (Order PT 79-3), filed 10/11/79. Statutory Authority: RCW 84.48.075. Later promulgation, see WAC 458-53-180.
458-52-130County assessor's review. [Statutory Authority: RCW 84.48.075. WSR 78-02-052 (Order PT 78-1), § 458-52-130, filed 1/19/78.] Repealed by WSR 79-11-029 (Order PT 79-3), filed 10/11/79. Statutory Authority: RCW 84.48.075. Later promulgation, see WAC 458-53-190.
458-52-140Certification of county indicated ratios. [Statutory Authority: RCW 84.48.075. WSR 78-02-052 (Order PT 78-1), § 458-52-140, filed 1/19/78.] Repealed by WSR 79-11-029 (Order PT 79-3), filed 10/11/79. Statutory Authority: RCW 84.48.075. Later promulgation, see WAC 458-53-200.
458-52-150Assessor's appeal. [Statutory Authority: RCW 84.48.075. WSR 78-02-052 (Order PT 78-1), § 458-52-150, filed 1/19/78.] Repealed by WSR 79-11-029 (Order PT 79-3), filed 10/11/79. Statutory Authority: RCW 84.48.075. Later promulgation, see WAC 458-53-210.
Chapter 458-56
RULES RELATING TO GIFT TAXES
458-56-010Scope of rules. [Order IT-75-1, § 458-56-010, filed 11/21/75.] Repealed by WSR 96-21-143, filed 10/23/96, effective 11/23/96. Statutory Authority: RCW 34.05.354.
458-56-020Imposition of tax. [Order IT-75-1, § 458-56-020, filed 11/21/75.] Repealed by WSR 96-21-143, filed 10/23/96, effective 11/23/96. Statutory Authority: RCW 34.05.354.
458-56-030Requirement of return. [Order IT-75-1, § 458-56-030, filed 11/21/75.] Repealed by WSR 96-21-143, filed 10/23/96, effective 11/23/96. Statutory Authority: RCW 34.05.354.
458-56-040Joint accounts and trusts. [Order IT-75-1, § 458-56-040, filed 11/21/75.] Repealed by WSR 96-21-143, filed 10/23/96, effective 11/23/96. Statutory Authority: RCW 34.05.354.
458-56-050Annual exclusion. [Order IT-75-1, § 458-56-050, filed 11/21/75.] Repealed by WSR 96-21-143, filed 10/23/96, effective 11/23/96. Statutory Authority: RCW 34.05.354.
458-56-060Time and place for filing return. [Order IT-75-1, § 458-56-060, filed 11/21/75.] Repealed by WSR 96-21-143, filed 10/23/96, effective 11/23/96. Statutory Authority: RCW 34.05.354.
458-56-070Gifts made during prior calendar years. [Order IT-75-1, § 458-56-070, filed 11/21/75.] Repealed by WSR 96-21-143, filed 10/23/96, effective 11/23/96. Statutory Authority: RCW 34.05.354.
458-56-080Gross gifts made during calendar year. [Order IT-75-1, § 458-56-080, filed 11/21/75.] Repealed by WSR 96-21-143, filed 10/23/96, effective 11/23/96. Statutory Authority: RCW 34.05.354.
458-56-090Description of property. [Order IT-75-1, § 458-56-090, filed 11/21/75.] Repealed by WSR 96-21-143, filed 10/23/96, effective 11/23/96. Statutory Authority: RCW 34.05.354.
458-56-100Valuation of property. [Order IT-75-1, § 458-56-100, filed 11/21/75.] Repealed by WSR 96-21-143, filed 10/23/96, effective 11/23/96. Statutory Authority: RCW 34.05.354.
458-56-110Exempt gifts. [Order IT-75-1, § 458-56-110, filed 11/21/75.] Repealed by WSR 96-21-143, filed 10/23/96, effective 11/23/96. Statutory Authority: RCW 34.05.354.
458-56-120Specific exemptions. [Order IT-75-1, § 458-56-120, filed 11/21/75.] Repealed by WSR 96-21-143, filed 10/23/96, effective 11/23/96. Statutory Authority: RCW 34.05.354.
458-56-130Community property and separate property. [Order IT-75-1, § 458-56-130, filed 11/21/75.] Repealed by WSR 96-21-143, filed 10/23/96, effective 11/23/96. Statutory Authority: RCW 34.05.354.
458-56-140(Reserved.) Repealed by WSR 96-21-143, filed 10/23/96, effective 11/23/96. Statutory Authority: RCW 34.05.354.
458-56-150Penalties. [Order IT-75-1, § 458-56-150, filed 11/21/75.] Repealed by WSR 96-21-143, filed 10/23/96, effective 11/23/96. Statutory Authority: RCW 34.05.354.
458-56-160Payment of tax. [Order IT-75-1, § 458-56-160, filed 11/21/75.] Repealed by WSR 96-21-143, filed 10/23/96, effective 11/23/96. Statutory Authority: RCW 34.05.354.
458-56-170Gifts taxable as inheritance. [Order IT-75-1, § 458-56-170, filed 11/21/75.] Repealed by WSR 96-21-143, filed 10/23/96, effective 11/23/96. Statutory Authority: RCW 34.05.354.
458-56-180Gift tax returns. [Order IT-75-1, § 458-56-180, filed 11/21/75.] Repealed by WSR 96-21-143, filed 10/23/96, effective 11/23/96. Statutory Authority: RCW 34.05.354.
458-56-190Liens. [Order IT-75-1, § 458-56-190, filed 11/21/75.] Repealed by WSR 96-21-143, filed 10/23/96, effective 11/23/96. Statutory Authority: RCW 34.05.354.
458-56-200Valuation of securities and accounts. [Order IT-75-1, § 458-56-200, filed 11/21/75.] Repealed by WSR 96-21-143, filed 10/23/96, effective 11/23/96. Statutory Authority: RCW 34.05.354.
458-56-210Federal audits. [Order IT-75-1, § 458-56-210, filed 11/21/75.] Repealed by WSR 96-21-143, filed 10/23/96, effective 11/23/96. Statutory Authority: RCW 34.05.354.
458-56-220Receipts. [Order IT-75-1, § 458-56-220, filed 11/21/75.] Repealed by WSR 96-21-143, filed 10/23/96, effective 11/23/96. Statutory Authority: RCW 34.05.354.
458-56-230Appeals and appellate procedure. [Order IT-75-1, § 458-56-230, filed 11/21/75.] Repealed by WSR 96-21-143, filed 10/23/96, effective 11/23/96. Statutory Authority: RCW 34.05.354.
Chapter 458-60
REAL ESTATE EXCISE TAX
458-60-002Real estate excise tax—Definitions. [Statutory Authority: RCW 82.45.120 and 28A.45.120. WSR 80-15-033 (Order PT 80-2), § 458-60-002, filed 10/9/80.] Repealed by WSR 82-15-070 (Order PT 82-5), filed 7/21/82. Statutory Authority: RCW 82.45.120 and 82.45.150. Later promulgation, see chapter 458-61 WAC.
458-60-010Leases with options to purchase—General policy. [Order PT 68-7, § 458-60-010, filed 5/1/68.] Repealed by WSR 82-15-070 (Order PT 82-5), filed 7/21/82. Statutory Authority: RCW 82.45.120 and 82.45.150. Later promulgation, see chapter 458-61 WAC.
458-60-020Leases with options to purchase—Tax payable only when option exercised. [Order PT 68-7, § 458-60-020, filed 5/1/68.] Repealed by WSR 82-15-070 (Order PT 82-5), filed 7/21/82. Statutory Authority: RCW 82.45.120 and 82.45.150. Later promulgation, see chapter 458-61 WAC.
458-60-030Leases with options to purchase—Special procedures for lease-option agreements. [Order PT 68-7, § 458-60-030, filed 5/1/68.] Repealed by WSR 82-15-070 (Order PT 82-5), filed 7/21/82. Statutory Authority: RCW 82.45.120 and 82.45.150. Later promulgation, see chapter 458-61 WAC.
458-60-040Leases with options to purchase—Determination of purchase price. [Order PT 68-7, § 458-60-040, filed 5/1/68.] Repealed by WSR 82-15-070 (Order PT 82-5), filed 7/21/82. Statutory Authority: RCW 82.45.120 and 82.45.150. Later promulgation, see chapter 458-61 WAC.
458-60-045Payment of the excise tax on real estate sales—Recording instrument of conveyance. [Statutory Authority: RCW 82.45.120 and 28A.45.120. WSR 80-15-033 (Order PT 80-2), § 458-60-045, filed 10/9/80.] Repealed by WSR 82-15-070 (Order PT 82-5), filed 7/21/82. Statutory Authority: RCW 82.45.120 and 82.45.150. Later promulgation, see chapter 458-61 WAC.
458-60-046Real estate excise tax affidavit—Contents—Oath requirement—Signatures—Affidavit. [Statutory Authority: RCW 82.45.120 and 28A.45.120. WSR 80-15-033 (Order PT 80-2), § 458-60-046, filed 10/9/80.] Repealed by WSR 82-15-070 (Order PT 82-5), filed 7/21/82. Statutory Authority: RCW 82.45.120 and 82.45.150. Later promulgation, see chapter 458-61 WAC.
458-60-048Real estate excise tax affidavit—When required—When not required. [Statutory Authority: RCW 82.45.120 and 28A.45.120. WSR 80-15-033 (Order PT 80-2), § 458-60-048, filed 10/9/80.] Repealed by WSR 82-15-070 (Order PT 82-5), filed 7/21/82. Statutory Authority: RCW 82.45.120 and 82.45.150. Later promulgation, see chapter 458-61 WAC.
Chapter 458-61
REAL ESTATE EXCISE TAX
458-61-010Authority. [Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 82-15-070 (Order PT 82-5), § 458-61-010, filed 7/21/82.] Repealed by WSR 94-04-088, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25.
458-61-015General information. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-015, filed 2/1/94, effective 3/4/94.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-020General provisions pursuant to chapter 82.32 RCW. [Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 82-15-070 (Order PT 82-5), § 458-61-020, filed 7/21/82.] Repealed by WSR 94-04-088, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25.
458-61-025Taxability of the transfer or acquisition of the controlling interest of an entity with an interest in real property located in this state. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-025, filed 2/1/94, effective 3/4/94.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-030Definitions. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-030, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 87-12-016 (Order PT 87-4), § 458-61-030, filed 5/27/87; WSR 87-03-036 (Order PT 87-1), § 458-61-030, filed 1/16/87; WSR 86-16-080 (Order PT 86-3), § 458-61-030, filed 8/6/86; WSR 84-17-002 (Order PT 84-3), § 458-61-030, filed 8/2/84; WSR 83-02-022 (Order PT 82-10), § 458-61-030, filed 12/28/82; WSR 82-15-070 (Order PT 82-5), § 458-61-030, filed 7/21/82. Formerly chapter 458-60 WAC.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-040Tax imposed. [Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 82-15-070 (Order PT 82-5), § 458-61-040, filed 7/21/82.] Repealed by WSR 94-04-088, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25.
458-61-050Payment of tax—County treasurer as agent for the state. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-050, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 87-03-036 (Order PT 87-1), § 458-61-050, filed 1/16/87; WSR 86-16-080 (Order PT 86-3), § 458-61-050, filed 8/6/86; WSR 82-15-070 (Order PT 82-5), § 458-61-050, filed 7/21/82.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-060Disposition of proceeds. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-060, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 84-17-002 (Order PT 84-3), § 458-61-060, filed 8/2/84; WSR 82-15-070 (Order PT 82-5), § 458-61-060, filed 7/21/82.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-070Affidavit batch transmittal. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-070, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 82-15-070 (Order PT 82-5), § 458-61-070, filed 7/21/82.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-080Affidavit requirements. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-080, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 87-03-036 (Order PT 87-1), § 458-61-080, filed 1/16/87; WSR 86-16-080 (Order PT 86-3), § 458-61-080, filed 8/6/86; WSR 84-17-002 (Order PT 84-3), § 458-61-080, filed 8/2/84; WSR 82-15-070 (Order PT 82-5), § 458-61-080, filed 7/21/82.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-090Date of sale—Interest and penalty. [Statutory Authority: RCW 82.45.150 and 82.32.300. WSR 99-14-053, § 458-61-090, filed 6/30/99, effective 7/31/99. Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-090, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 82-15-070 (Order PT 82-5), § 458-61-090, filed 7/21/82.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-100Refunds of tax paid. [Statutory Authority: RCW 82.45.150, 82.32.300, and 82.01.060(2). WSR 03-18-023, § 458-61-100, filed 8/25/03, effective 9/25/03. Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-100, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 86-16-080 (Order PT 86-3), § 458-61-100, filed 8/6/86; WSR 84-17-002 (Order PT 84-3), § 458-61-100, filed 8/2/84; WSR 83-02-022 (Order PT 82-10), § 458-61-100, filed 12/28/82; WSR 82-15-070 (Order PT 82-5), § 458-61-100, filed 7/21/82.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-110Tax appeals. [Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 82-15-070 (Order PT 82-5), § 458-61-110, filed 7/21/82.] Repealed by WSR 94-04-088, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25.
458-61-120Evasion penalty. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-120, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 82-15-070 (Order PT 82-5), § 458-61-120, filed 7/21/82.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-130Department audit responsibility. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-130, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 82-15-070 (Order PT 82-5), § 458-61-130, filed 7/21/82.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-140Compliance. [Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 82-15-070 (Order PT 82-5), § 458-61-140, filed 7/21/82.] Repealed by WSR 94-04-088, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25.
458-61-150Supplemental statements. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-150, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 87-03-036 (Order PT 87-1), § 458-61-150, filed 1/16/87; WSR 86-16-080 (Order PT 86-3), § 458-61-150, filed 8/6/86.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-200Apartments. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-200, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 82-15-070 (Order PT 82-5), § 458-61-200, filed 7/21/82.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-210Assignments—Purchasers. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-210, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 87-03-036 (Order PT 87-1), § 458-61-210, filed 1/16/87; WSR 86-16-080 (Order PT 86-3), § 458-61-210, filed 8/6/86; WSR 84-17-002 (Order PT 84-3), § 458-61-210, filed 8/2/84; WSR 83-02-022 (Order PT 82-10), § 458-61-210, filed 12/28/82; WSR 82-15-070 (Order PT 82-5), § 458-61-210, filed 7/21/82.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-220Assignments—Sellers. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-220, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 84-17-002 (Order PT 84-3), § 458-61-220, filed 8/2/84; WSR 82-15-070 (Order PT 82-5), § 458-61-220, filed 7/21/82.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-225Assumption of debt. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-225, filed 2/1/94, effective 3/4/94.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-230Bankruptcy. [Statutory Authority: RCW 82.32.300, 84.45.150, 11 U.S.C. sec. 1146(c) and 12 U.S.C. sec. 1231(c). WSR 00-09-002, § 458-61-230, filed 4/5/00, effective 5/6/00. Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-230, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 90-01-003, § 458-61-230, filed 12/7/89, effective 1/7/90; WSR 86-16-080 (Order PT 86-3), § 458-61-230, filed 8/6/86; WSR 84-17-002 (Order PT 84-3), § 458-61-230, filed 8/2/84; WSR 82-15-070 (Order PT 82-5), § 458-61-230, filed 7/21/82.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-235Boundary line adjustments. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-235, filed 2/1/94, effective 3/4/94.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-240Care, comfort and support. [Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 82-15-070 (Order PT 82-5), § 458-61-240, filed 7/21/82.] Repealed by WSR 94-04-088, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25.
458-61-250Cemetery lots or graves. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-250, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 82-15-070 (Order PT 82-5), § 458-61-250, filed 7/21/82.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-255Clearing title. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-255, filed 2/1/94, effective 3/4/94.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-270Community property—To establish or separate. [Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 82-15-070 (Order PT 82-5), § 458-61-270, filed 7/21/82.] Repealed by WSR 94-04-088, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25.
458-61-280Condemnation. [Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 82-15-070 (Order PT 82-5), § 458-61-280, filed 7/21/82.] Repealed by WSR 94-04-088, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25.
458-61-290Contract. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-290, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 86-16-080 (Order PT 86-3), § 458-61-290, filed 8/6/86; WSR 82-15-070 (Order PT 82-5), § 458-61-290, filed 7/21/82.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-300Contractor. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-300, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 82-15-070 (Order PT 82-5), § 458-61-300, filed 7/21/82.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-310Corporation—Family. [Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 82-15-070 (Order PT 82-5), § 458-61-310, filed 7/21/82.] Repealed by WSR 94-04-088, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25.
458-61-320Corporation—Nonfamily. [Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 86-16-080 (Order PT 86-3), § 458-61-320, filed 8/6/86; WSR 84-17-002 (Order PT 84-3), § 458-61-320, filed 8/2/84; WSR 82-15-070 (Order PT 82-5), § 458-61-320, filed 7/21/82.] Repealed by WSR 94-04-088, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25.
458-61-330Foreclosure—Deeds in lieu of foreclosure. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-330, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 82-15-070 (Order PT 82-5), § 458-61-330, filed 7/21/82.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-335Easements, development rights, water rights and air rights. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-335, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 87-03-036 (Order PT 87-1), § 458-61-335, filed 1/16/87.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-340Community property—Dissolution of marriage/divorce. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-340, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 82-15-070 (Order PT 82-5), § 458-61-340, filed 7/21/82.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-350Earnest money receipts. [Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 82-15-070 (Order PT 82-5), § 458-61-350, filed 7/21/82.] Repealed by WSR 83-02-022 (Order PT 82-10), filed 12/28/82. Statutory Authority: RCW 82.45.120 and 82.45.150.
458-61-360Easement, sale of. [Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 82-15-070 (Order PT 82-5), § 458-61-360, filed 7/21/82.] Repealed by WSR 94-04-088, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25.
458-61-370Exchanges—Trades. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-370, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 82-15-070 (Order PT 82-5), § 458-61-370, filed 7/21/82.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-374Exemption—Transfers made "subject to." [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-374, filed 2/1/94, effective 3/4/94.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-375Exemption—Mere change in identity or form—Family corporations and partnerships. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-375, filed 2/1/94, effective 3/4/94.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-376Exemption—Transfers where gain is not recognized under the Internal Revenue Code. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-376, filed 2/1/94, effective 3/4/94.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-380Federal housing agencies. [Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 82-15-070 (Order PT 82-5), § 458-61-380, filed 7/21/82.] Repealed by WSR 94-04-088, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25.
458-61-390Foreclosure of mortgage, deed in lieu of. [Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 83-02-022 (Order PT 82-10), § 458-61-390, filed 12/28/82; WSR 82-15-070 (Order PT 82-5), § 458-61-390, filed 7/21/82.] Repealed by WSR 94-04-088, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25.
458-61-400Creation, assignment and release of security interests. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-400, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 84-17-002 (Order PT 84-3), § 458-61-400, filed 8/2/84; WSR 82-15-070 (Order PT 82-5), § 458-61-400, filed 7/21/82.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-410Gifts. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-410, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 86-16-080 (Order PT 86-3), § 458-61-410, filed 8/6/86; WSR 83-02-022 (Order PT 82-10), § 458-61-410, filed 12/28/82; WSR 82-15-070 (Order PT 82-5), § 458-61-410, filed 7/21/82.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-411Exemption—Irrevocable trusts. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-411, filed 2/1/94, effective 3/4/94.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-412Exemption—Inheritances. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-412, filed 2/1/94, effective 3/4/94.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-420Government transfers. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-420, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 82-15-070 (Order PT 82-5), § 458-61-420, filed 7/21/82.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-425Growing crops. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-425, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 86-16-080 (Order PT 86-3), § 458-61-425, filed 8/6/86.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-430Sale of improvements to land. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-430, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 82-15-070 (Order PT 82-5), § 458-61-430, filed 7/21/82.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-440Improvements sold to be removed from the land. [Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 82-15-070 (Order PT 82-5), § 458-61-440, filed 7/21/82.] Repealed by WSR 94-04-088, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25.
458-61-450Indian (American), transfers to or from. [Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 82-15-070 (Order PT 82-5), § 458-61-450, filed 7/21/82.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-460Inheritance. [Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 82-15-070 (Order PT 82-5), § 458-61-460, filed 7/21/82.] Repealed by WSR 94-04-088, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25.
458-61-470Irrigation equipment. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-470, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 82-15-070 (Order PT 82-5), § 458-61-470, filed 7/21/82.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-480IRS "tax deferred" exchange. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-480, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 83-02-022 (Order PT 82-10), § 458-61-480, filed 12/28/82; WSR 82-15-070 (Order PT 82-5), § 458-61-480, filed 7/21/82.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-490Joint tenancy. [Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 87-03-036 (Order PT 87-1), § 458-61-490, filed 1/16/87; WSR 82-15-070 (Order PT 82-5), § 458-61-490, filed 7/21/82.] Repealed by WSR 94-04-088, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25.
458-61-500Leasehold interest. [Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 86-16-080 (Order PT 86-3), § 458-61-500, filed 8/6/86; WSR 82-15-070 (Order PT 82-5), § 458-61-500, filed 7/21/82.] Repealed by WSR 94-04-088, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25.
458-61-510Leases. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-510, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 84-17-002 (Order PT 84-3), § 458-61-510, filed 8/2/84; WSR 82-15-070 (Order PT 82-5), § 458-61-510, filed 7/21/82.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-520Mineral rights and mining claims. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-520, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 82-15-070 (Order PT 82-5), § 458-61-520, filed 7/21/82.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-530Mining claims. [Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 82-15-070 (Order PT 82-5), § 458-61-530, filed 7/21/82.] Repealed by WSR 94-04-088, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25.
458-61-540Mobile and floating home sales. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-540, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 86-16-080 (Order PT 86-3), § 458-61-540, filed 8/6/86; WSR 82-15-070 (Order PT 82-5), § 458-61-540, filed 7/21/82.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-545Mortgage insurers. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-545, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 86-16-080 (Order PT 86-3), § 458-61-545, filed 8/6/86.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-550Nominee. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-550, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 86-16-080 (Order PT 86-3), § 458-61-550, filed 8/6/86; WSR 83-02-022 (Order PT 82-10), § 458-61-550, filed 12/28/82; WSR 82-15-070 (Order PT 82-5), § 458-61-550, filed 7/21/82.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-553Nonprofit organizations. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-553, filed 2/1/94, effective 3/4/94.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-555Option to purchase. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-555, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 87-12-016 (Order PT 87-4), § 458-61-555, filed 5/27/87; WSR 86-16-080 (Order PT 86-3), § 458-61-555, filed 8/6/86.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-560Partnership—Family. [Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 82-15-070 (Order PT 82-5), § 458-61-560, filed 7/21/82.] Repealed by WSR 94-04-088, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25.
458-61-570Partnership—Nonfamily. [Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 87-03-036 (Order PT 87-1), § 458-61-570, filed 1/16/87; WSR 82-15-070 (Order PT 82-5), § 458-61-570, filed 7/21/82.] Repealed by WSR 94-04-088, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25.
458-61-590Rescission of sale. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-590, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 86-16-080 (Order PT 86-3), § 458-61-590, filed 8/6/86; WSR 84-17-002 (Order PT 84-3), § 458-61-590, filed 8/2/84; WSR 82-15-070 (Order PT 82-5), § 458-61-590, filed 7/21/82.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-600Relocation service. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-600, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 82-15-070 (Order PT 82-5), § 458-61-600, filed 7/21/82.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-610Rerecord. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-610, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 82-15-070 (Order PT 82-5), § 458-61-610, filed 7/21/82.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-620Sales made before imposition of tax. [Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 82-15-070 (Order PT 82-5), § 458-61-620, filed 7/21/82.] Repealed by WSR 94-04-088, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25.
458-61-630Security documents. [Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 82-15-070 (Order PT 82-5), § 458-61-630, filed 7/21/82.] Repealed by WSR 94-04-088, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25.
458-61-640Sheriff's sale. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-640, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 82-15-070 (Order PT 82-5), § 458-61-640, filed 7/21/82.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-650Tenants in common and joint tenants. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-650, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 86-16-080 (Order PT 86-3), § 458-61-650, filed 8/6/86; WSR 82-15-070 (Order PT 82-5), § 458-61-650, filed 7/21/82.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-660Timber, standing. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-660, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 82-15-070 (Order PT 82-5), § 458-61-660, filed 7/21/82.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-670Trade-in credit. [Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25. WSR 94-04-088, § 458-61-670, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 86-16-080 (Order PT 86-3), § 458-61-670, filed 8/6/86; WSR 82-15-070 (Order PT 82-5), § 458-61-670, filed 7/21/82.] Repealed by WSR 05-23-093, filed 11/16/05, effective 12/17/05. Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.45.150. Later promulgation, see chapter 458-61A WAC.
458-61-680Trust. [Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 84-17-002 (Order PT 84-3), § 458-61-680, filed 8/2/84; WSR 82-15-070 (Order PT 82-5), § 458-61-680, filed 7/21/82.] Repealed by WSR 94-04-088, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25.
458-61-690Trustee sale pursuant to deed of trust (nonjudicial). [Statutory Authority: RCW 82.45.120 and 82.45.150. WSR 83-02-022 (Order PT 82-10), § 458-61-690, filed 12/28/82.] Repealed by WSR 94-04-088, filed 2/1/94, effective 3/4/94. Statutory Authority: RCW 82.32.300 and 1993 sp.s. c 25.
Chapter 458-65
ABANDONED PROPERTY
458-65-010Time limitations. [Rule UCP 1, § 458-65-010, filed 1/17/68.] Repealed by WSR 99-14-056, filed 6/30/99, effective 7/31/99. Statutory Authority: RCW 63.29.370.
458-65-020Use of department forms. [Statutory Authority: 1983 c 179 § 38. WSR 83-17-098 (Order IT 83-3), § 458-65-020, filed 8/23/83.] Repealed by WSR 99-08-007, filed 3/25/99, effective 4/25/99. Statutory Authority: RCW 63.29.370.
458-65-030Simultaneous reporting and remittance of unclaimed property. [Statutory Authority: 1983 c 179 § 38. WSR 83-17-098 (Order IT 83-3), § 458-65-030, filed 8/23/83.] Repealed by WSR 99-08-007, filed 3/25/99, effective 4/25/99. Statutory Authority: RCW 63.29.370.
458-65-040Maturity of automatically renewable instruments. [Statutory Authority: 1983 c 179 § 38. WSR 83-17-098 (Order IT 83-3), § 458-65-040, filed 8/23/83.] Repealed by WSR 99-08-007, filed 3/25/99, effective 4/25/99. Statutory Authority: RCW 63.29.370.