Chapter 12 REAL ESTATE EXCISE TAX

Index

• SUMMARY
• § 12.01 OVERVIEW
• § 12.02 REAL ESTATE SUBJECT TO THE REAL ESTATE EXCISE TAX
• § 12.03 WHAT IS A "SALE" FOR PURPOSES OF THE REAL ESTATE EXCISE TAX?
• § 12.04 DEFINITION OF "SELLER"
• § 12.05 DETERMINATION OF THE SELLING PRICE
• § 12.06 TRANSFERS AND ACQUISITIONS OF CONTROLLING INTERESTS IN ENTITIES THAT OWN REAL PROPERTY IN WASHINGTON
• § 12.07 TRANSFERS INVOLVING UNDERLYING DEBT
• § 12.08 BANKRUPTCY
• § 12.09 BOUNDARY LINE ADJUSTMENTS
• § 12.10 CLEARING TITLE
• § 12.11 CONTRACTOR
• § 12.12 CORPORATIONS
• § 12.13 DEVELOPMENTALLY DISABLED PERSONS; HOUSING; TRANSFERS AND IMPROVEMENTS
• § 12.14 DISSOLUTION OF MARRIAGE OR DOMESTIC PARTNERSHIP; COMMUNITY PROPERTY
• § 12.15 EASEMENTS
• § 12.16 EXCHANGES OF PROPERTY
• § 12.17 FORECLOSURE—DEEDS IN LIEU OF FORECLOSURE
• § 12.18 GAIN NOT RECOGNIZED UNDER THE INTERNAL REVENUE CODE
• § 12.19 GIFTS
• § 12.20 GOVERNMENTAL TRANSFERS
• § 12.21 INHERITANCES
• § 12.22 LEASES
• § 12.23 LEASEHOLD IMPROVEMENTS
• § 12.24 LICENSES
• § 12.25 LOW-INCOME HOUSING
• § 12.26 MERE CHANGE IN IDENTITY OR FORM
• § 12.27 MINERAL RIGHTS AND MINING CLAIMS
• § 12.28 NOMINEE
• § 12.29 NONPROFIT ORGANIZATIONS
• § 12.30 PARTNERSHIPS
• § 12.31 RESCISSION OF SALE
• § 12.32 SECURITY INTEREST—CREATION, ASSIGNMENT, AND RELEASE
• § 12.33 SELLER'S ASSIGNMENT OF CONTRACT FOR SALE
• § 12.34 TENANTS IN COMMON AND JOINT TENANTS
• § 12.35 TIMBER
• § 12.36 TRUSTS
• § 12.37 ADMINISTRATION AND PROCEDURE