§12.30 - Recission of Sale
| Jurisdiction | Washington |
§12.30 RESCISSION OF SALE
The real estate excise tax does not apply to a reconveyance of the property pursuant to a rescission. WAC 458-61A-209. A transaction is rescinded if all consideration paid toward the selling price is returned by the seller to the buyer. WAC 458-61A-209(2). A seller may retain interest paid by the buyer without disqualifying the rescission. WAC 458-61A-209(2)(a). The payment for a reasonable reimbursement for site improvements will also not disqualify the rescission. WAC...
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