Washington Administrative Code Title 458 (Department of Revenue)
WAC 458-61A-304
Supplemental Statements
Agency filings affecting this section (1) The department will provide the county with a uniform multiuse supplemental statement form for use in meeting the requirements of the following sections of this chapter:
# (a)
WAC 458-61A-306 , Date of sale, interest, and penalties;
# (b)
WAC 458-61A-201 , Gifts; and (c) WAC 458-61A-213 , IRS "tax deferred" exchange. (2) The supplemental statements must be completed and distributed as required by the instructions contained on the form. (3) Supplemental statements may be unsworn certified statements that meet the requirements set forth in RCW 9A.72.085 . [Statutory Authority: RCW 82.45.150 , 82.32.300 , and 82.01.060 . WSR 14-06-060, § 458-61A-304, filed 2/28/14, effective 3/31/14. Statutory Authority: RCW 82.32.300 , 82.01.060 (2), and 82.45.150 . WSR 05-23-093, § 458-61A-304, 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…