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INSTRUCTIONS
<br />Note: To report a transfer of a controlling interest in real property, please use the Real Estate Excise Tax Affidavit Controlling Interest Transfer Return,
<br />Re Venue Fc M No. 84-00 0 1 13. This form is available online at tally. ::dor.wag.:v.
<br />Section 1:
<br />Enter the name(s) of seller/grantor. This is the person(s) conveying interest in the property.
<br />Section 2:
<br />Enter the name(s) of buyer/grantee. This is the person(s) receiving interest in the property.
<br />Section 3:
<br />• Enter the name and address where you would like all future property tax information sent.
<br />• Enter the tax parcel number and current assessed value for real and personal property being conveyed. Check the box to indicate personal
<br />property.
<br />Section 4:
<br />• Enter the street address of the property.
<br />• Enter the county if in unincorporated area. Enter city name if located within a municipality.
<br />• Enter the legal description of the property.
<br />Section 5:
<br />• Enter the appropriate land use code for the property. Please list all codes that apply on the lines provided in section 5,
<br />See WAC :58.53-030 (5) for a complete list.
<br />09 - Land with mobile home • 23 - Apparel and other finished • 33 -Primary metal industries 71 - Cultural activitiednature exhibitions
<br />10 - Land with new building products made from fabrics, 34 - Fabricated metal products • 74 - Recreational activities (golf
<br />• 11 -Household, single family unitsleather, and similar materials , 35 -professional scientific and controlling courses, ere.)
<br />• 12 -Multiple family residence (2A Units) 24' Lumber and wood products instruments; photographic and optical 75 - Resorls and group camps
<br />gook � watches/clocks manufacturing 8 s. 8 80 -Water or mineral right
<br />" 13 -Multiple family residence (5 + Units) (except furniture) �
<br />25 - Furniture and fixtures 39 - Miscellaneous manufacturing 81 - culture not in current use
<br />" 14-Mobieho home
<br />condominiums 26- Paper and allied products 50 -Condominiums -other than residential � ( )
<br />• 15 -Mobile home pants or courts - 63 -Agriculture current use Rf -.4' 84 3ti
<br />16-Hotels/motels 27 - Printing and publishing • 53 - Retail Trade - general merchandise X6 - Standing Timber (separate from
<br />• 28 - Chemicals 54 - Retail Trade - food land)
<br />• 17 - Institutional Lodging (convalescent
<br />homes, nursing homes, etc.) 29 - Petroleum refining and related . 58 - Retail trade - eating & drinking • 88 - Forest land designated RCS.' 4.33
<br />18 -All other residential not coded industries (restaurants, bars) 91 - Undeveloped Land (land only)
<br />19 -Vacation and cabin 30 - Rubber and miscellaneous 59 _ Tenant occupied, commercial properties 94.Open space land RCW V. Y
<br />plastic products , 64 - Repair services 95 - Timbedand classified RC''a: 5-,. 34
<br />- 21 - Food and kindred products 3l - Leather and leather products
<br />• 22 - Textile mill products32 -Stone, clay end grass products 65 - Professional
<br />services (medical, dental, etc.) 96 - Improvements on leased land
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<br />Section 6:
<br />Indicate whether the property is designated as forest land per chapter 84,3 3 RCW, classified as current use (open space, farm, agricultural, or
<br />timber) per chapter F 4.34 '.CW, or receiving special valuation as historic property per chapter 84.26 RCW.
<br />Section 7:
<br />• List personal property included in the selling price of the real property. For example, include tangible (furniture, equipment, etc) and
<br />intangible (goodwill, agreement not to compete, etc).
<br />• Use Tax is due on personal properly purchased without payment of the sales tax. Use Tax may be reported on your Combined Excise Tax
<br />Return or a Consumer Use Tax Return, both available at http://dor.wa.gov.
<br />• Ifyou are claiming a tax exemption, cite the specific Washington Administrative Code (WAC) number, section and subsection and
<br />provide a brief explanation. Most tax exemptions require specific documentation. Refer to the appropriate WAC to determine
<br />documentation requirements. Chapter1'.58-61 A WAC' is available online at lmttp:``dor.vva. ov.
<br />• Enter the type of document (quit claim deed, statutory warranty deed, etc.), and date of document (MM/DD/YYYY)
<br />Enter the selling price of the property.
<br />• Selling price: For tax purposes, the selling price is the true and fair value of the property conveyed. When properly is conveyed in an arm's
<br />length transaction between unrelated persons for valuable consideration, there is a presumption that the selling price is equal to the total
<br />consideration paid or contracted to be paid, including any indebtedness. Refer to RCW 82.4.5.030 for more information about selling price.
<br />Deduct the amount of personal property included in the selling price.
<br />Deduct the amount of tax exemption claimed per chapter 45 8-6 1 A WAC.
<br />• Due Date, Interest and Penalties: Tax is due at the time of sale/transfer. If tax is not paid within one month of the date of saleltransfer,
<br />interest and penalties will apply. The interest rate is variable and determined per RC:V.% 82.='_.050. Delinquent penalties are 5% one month
<br />after the due date, 10% two months after the due date, and 20% three months after the due date. (RCW ;7..45..100)
<br />State Technology Fee: A $5.00 Electronic Technology Fee that is due on all transactions. (52.45.1 _0)
<br />Affidavit Processing Fee: A minimum of $5.00 shall he collected in the form of tax and processing fee. A processing fee is due on all
<br />transactions where no tax is due and on all taxable transactions where the tax due is less than $5.00. (RC W 82.45.180)
<br />Section S:
<br />Both grantor (seller) and grantee (buyer), or the agent of each, must sign this form, certifying that all the information provided is correct. Note:
<br />Original signatures required on the "County Treasurer" copy. Signatures may be required on the "Assessors" copy. Check with your county.
<br />Where to send completed forms:
<br />Completed forms should be submitted to the County Treasurer's or Recorder's Office where the property is located.
<br />Audit:
<br />Information you provide on this form is subject to audit by the Department of Revenue. Underpayments of tax will result in the issuance of a tax
<br />assessment with interest and penalties. Note: in the event of an audit, it is the taxpayers' responsibility to provide documentation to support the
<br />selling price or any exemption claimed. This documentation must be maintained for a minimum of four years from date or sale. (RCW
<br />82.45.100)
<br />Ruling requests:
<br />You may request a predetermination of your tax liability. The written opinion will be binding on both you and the Department based on the facts
<br />presented (WAC 458.20-100(9)). Send your ruling request to:
<br />Department of Revenue
<br />Taxpayer information & Education
<br />P.O. Box 47478
<br />Olympia, WA 98504-7478
<br />FAX (360) 705-6655
<br />For tax assistance, contact your local County Treeaurer/Recorder or visit http://dor.wa.gov or call (360) 570-3265. To request this dceu:nent in an altemate foment, please call
<br />1-800-647-7706. Teletype (TTY) users may use the Washington Relay Service by calling 711.
<br />REV 84 0001a Inst (119114)
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