Summary

• Jurisdiction: Washington

Chapter Details

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 Washington
(1) Tier Transfers (2) Aggregation of Purchasers (3) Measure of Tax and Date of Sale (4) Tax Liability
§12.7	Transfers Involving Underlying Debt
§12.8	Bankruptcy
§12.9	Boundary Line Adjustments
§12.10	Clearing Title
§12.11	Contractor
§12.12	Corporations
(1) Transfer of Real Property to a Corporation (2) Mergers and Consolidations of Corporations (3) Parent and Subsidiary Transfers; Transfers Between Subsidiaries (4) Partial Liquidation and Redemption of Stock (5) Transfer of Real Property to Shareholders Upon Dissolution of a Corporation
§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	Licen

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