Chapter 12 Real Estate Excise Tax

Index

• Summary
• §12.1 - Overview
• §12.2 - Real Estate Subject to the Real Estate Excise Tax
• §12.3 - What Is a "Sale" for Purposes of the Real Estate Excise Tax?
• §12.4 - Definition of "Seller"
• §12.5 - Determination of the Selling Price
• §12.6 - Transfers and Acquisitions of Controlling Interests in Entities that Own Real Property in Washingto
• §12.7 - Transfers Involving Underlying Debt
• §12.8 - Bankruptcy
• §12.9 - Boundary Line Adjustments
• §12.10 - Clearing Title
• §12.11 - Contractor
• §12.12 - Corporations
• §12.13 - Dissolution of Marriage or Domestic Partnership; Community Property
• §12.14 - Easements
• §12.15 - Exchanges of Property
• §12.16 - Foreclosure-Deeds in Lieu of Foreclosure
• §12.17 - Gain not Recognized Under the Internal Revenue Code
• §12.18 - Gifts
• §12.19 - Governmental Transfers
• §12.20 - Inheritances
• §12.21 - Leases
• §12.22 - Leasehold Improvements
• §12.23 - Licenses
• §12.24 - Mere Change in Identity or Form
• §12.25 - Mineral Rights and Mining Claims
• §12.26 - Nominee
• §12.27 - Nonprofit Organizations
• §12.28 - Transfers Subject to Nonrecourse Debt and Recourse Debt
• §12.29 - Partnerships
• §12.30 - Recission of Sale
• §12.31 - Security Interest-Creation, Assignment, and Release
• §12.32 - Seller's Assignment of Contract for Sale
• §12.33 - Tenants in Common and Joint Tenants
• §12.34 - Timber
• §12.35 - Trusts
• §12.36 - Administration and Procedure