§12.32 - Seller's Assignment of Contract for Sale
| Jurisdiction | Washington |
§12.32 SELLER'S ASSIGNMENT OF CONTRACT FOR SALE
The real estate excise tax does not apply when a seller of real property under a real estate contract assigns any interest in the contract to a third party. RCW 82.45.010; WAC 458-61A-104(2); AGO 1951 No. 169; AGO 51-53 No. 220. "Real estate contract" or "contract" is defined as any written agreement for the sale of real property in which legal title to the property is retained by the seller as security for...
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