Washington Administrative Code
Title 458 - Revenue, Department of
Chapter 458-61A - Real estate excise tax
GENERAL INFORMATION AND TAXABILITY OF TRANSFERS
- Section 458-61A-100 - Real estate excise tax-Overview
- Section 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
- Section 458-61A-102 - Definitions
- Section 458-61A-103 - Transfers involving an underlying debt
- Section 458-61A-104 - Assignments
- Section 458-61A-105 - Mobile and floating home sales
- Section 458-61A-106 - Sales of improvements to land, leases, and leases with option
- Section 458-61A-107 - Option to purchase
- Section 458-61A-108 - Contractor
- Section 458-61A-109 - Trading/exchanging property and boundary line adjustments
- Section 458-61A-110 - Relocation service - Two-deed process
- Section 458-61A-111 - Easements, development rights, water rights, and air rights
- Section 458-61A-112 - Mineral rights and mining claims
- Section 458-61A-113 - Timber, standing
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