WASHINGTON STATUTES AND CODES

82.45.150 - Applicability of general administrative provisions -- Departmental rules, scope -- Real estate excise tax affidavit form -- Departmental audit.

Applicability of general administrative provisions — Departmental rules, scope — Real estate excise tax affidavit form — Departmental audit.

All of chapter 82.32 RCW, except RCW 82.32.030, 82.32.050, 82.32.140, 82.32.270, and *82.32.090 (1) and (8), applies to the tax imposed by this chapter, in addition to any other provisions of law for the payment and enforcement of the tax imposed by this chapter. The department of revenue shall by rule provide for the effective administration of this chapter. The rules shall prescribe and furnish a real estate excise tax affidavit form verified by both the seller and the buyer, or agents of each, to be used by each county, or the department, as the case may be, in the collection of the tax imposed by this chapter, except that an affidavit given in connection with grant of an easement or right-of-way to a gas, electrical, or telecommunications company, as defined in RCW 80.04.010, or to a public utility district or cooperative that distributes electricity, need be verified only on behalf of the company, district, or cooperative. The department of revenue shall annually conduct audits of transactions and affidavits filed under this chapter.

[1996 c 149 § 6; 1994 c 137 § 1; 1993 sp.s. c 25 § 509; 1981 c 167 § 1; 1980 c 154 § 5.]

Notes: *Reviser's note: RCW 82.32.090 was amended by 2003 1st sp.s. c 13 § 13, changing subsection (8) to subsection (9). RCW 82.32.090 was subsequently amended by 2010 1st sp.s. c 23 § 203, changing subsection (9) to subsection (10).

Findings -- Intent -- Effective date -- 1996 c 149: See notes following RCW 82.32.050.

Severability -- Effective dates -- Part headings, captions not law -- 1993 sp.s. c 25: See notes following RCW 82.04.230.

Findings -- 1993 sp.s. c 25: See note following RCW 82.45.010.

Effective date -- 1981 c 167: "This act shall take effect September 1, 1981." [1981 c 167 § 4.]

Purpose -- Effective dates -- Savings -- Disposition of certain funds -- Severability -- 1980 c 154: See notes following chapter digest.

Audits, assessments, and refunds: See note following chapter digest.