Washington Administrative Code Title 458 (Department of Revenue)
WAC 458-61A-217
Rerecord
Agency filings affecting this section (1) Introduction. The rerecording of documents to correct a legal description, change contract terms, or correct the spelling of the name of a party to the transaction, is not subject to the real estate excise tax. (2) Documentation required. An affidavit is required for the rerecording. The affidavit must refer to the prior affidavit number and the recorded document number for the prior transaction, and must include a complete explanation of why the rerecording is necessary. [Statutory Authority: RCW 82.32.300 , 82.01.060 (2), and 82.45.150 . WSR 05-23-093, § 458-61A-217, filed 11/16/05, effective 12/17/05.]
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In this chapter (40 sections)
- 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
- 458-61A-306 · Date of Sale, Interest, and Penalties
- 458-61A-1001 · Graduated Real Estate Excise Tax Rates—Exceptions to…