Washington Administrative Code Title 458 (Department of Revenue)
WAC 458-61A-200
Exemptions and Exclusions
Official textapp.leg.wa.gov
Agency filings affecting this section Introduction. There are limited exemptions or exclusions from the real estate excise tax provided by law. WAC 458-61A-201 through 458-61A-217 discuss exemptions and the procedures that must be followed to qualify for an exemption. [Statutory Authority: RCW 82.32.300 , 82.01.060 (2), and 82.45.150 . WSR 05-23-093, § 458-61A-200, filed 11/16/05, effective 12/17/05.]
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In this chapter (40 sections)
- 458-61A-100 · Real Estate Excise Tax—Overview
- 458-61A-101 · Taxability of the Transfer Or Acquisition of the…
- 458-61A-102 · Definitions
- 458-61A-103 · Transfers Involving an Underlying Debt
- 458-61A-104 · Assignments
- 458-61A-105 · Mobile and Floating Home Sales
- 458-61A-106 · Sales of Improvements to Land, Leases, and Leases with…
- 458-61A-107 · Option to Purchase
- 458-61A-108 · Contractor
- 458-61A-109 · Trading/Exchanging Property and Boundary Line Adjustments
- 458-61A-110 · Relocation Service—Two-Deed Process
- 458-61A-111 · Easements, Development Rights, Water Rights, and Air…
- 458-61A-112 · Mineral Rights and Mining Claims
- 458-61A-113 · Timber, Standing
- 458-61A-200 · Exemptions and Exclusions
- 458-61A-201 · Gifts
- 458-61A-202 · Inheritance Or Devise
- 458-61A-203 · Community Property, Dissolution of Marriage Or Domestic…
- 458-61A-204 · Tenants in Common and Joint Tenants
- 458-61A-205 · Governmental Transfers
- 458-61A-206 · Condemnation Proceedings
- 458-61A-207 · Bankruptcy
- 458-61A-208 · Transfers Pursuant to Deeds of Trust, Foreclosure…
- 458-61A-209 · Rescission of Sale
- 458-61A-210 · Irrevocable Trusts
- 458-61A-211 · Mere Change in Identity Or Form—Family Corporations and…
- 458-61A-212 · Transfers Where Gain Is Not Recognized Under the Internal…
- 458-61A-213 · Irs "Tax Deferred" Exchange
- 458-61A-214 · Nominee
- 458-61A-215 · Clearing Or Exiting Title, and Additions to Title
- 458-61A-216 · Mortgage Insurers
- 458-61A-217 · Rerecord
- 458-61A-218 · Low Income Housing
- 458-61A-219 · Developmentally Disabled Persons—Housing—Transfers and…
- 458-61A-300 · Collection and Administration
- 458-61A-301 · Payment of Tax, Collection Responsibility, Audit…
- 458-61A-302 · Disposition of Proceeds and Affidavit Batch Transmittal
- 458-61A-303 · Affidavit
- 458-61A-304 · Supplemental Statements
- 458-61A-305 · Trade-In Credit