Other LanguagesOperators of mechanical gambling devices known as "The Clock" are subject to a tax at the rate of 40% of the gross operating income pursuant to chapter 82.28 RCW.
Where in accordance with a prior agreement an individual transfers separately owned real estate to a grantee by a deed reciting consideration of love and affection and the grantee pursuant to the same agreement then executes a deed setting forth the same consideration and transferring the title back to the grantor and another person as joint tenants the real estate excise tax does not apply.
The transfer of real property to a corporation by the sole stockholder, the consideration being the issuance of common stock to said stockholder, constitutes a sale under chapter 28.45 RCW, the real estate excise tax statute.
Criteria to be applied in determining maximum regular property tax levy which may be made by a port district not having levied taxes in the previous year under the 106% statutory limitation contained in RCW 84.55.010.
Mosquito Control Districts have no authority to impose taxes except those authorized by voters of such districts. A special one mill levy may be authorized for general expenses during the first year after the district's organization; thereafter levies may be imposed only to retire general obligation bonds, the proceeds of which used for capital purposes only. Such districts cannot share millage within the 40 mill limit with other taxing districts.
The real estate sales tax is applicable to the sale by a county of tax-title lands, and is the obligation of the county, as the seller. The tax should be deducted from the proceeds of the sale prior to the distribution of such proceeds to the various taxing districts entitled thereto.
Sections 13-16, chapter 28, Laws of 1963, Ex. Sess. (RCW 84.36.171 et seq. ) do not repeal by implication RCW 84.36.140et seq. The tax exemption may be claimed by following the provisions of the act which are applicable.
(1) The question of whether an "earnest money receipt" constitutes a contract to sell real property depends upon the nature of each particular writing.The inquiry should be directed to whether the owner of the real property has effectively bound himself by that instrument to convey the property to the prospective purchaser.(2) If an earnest money receipt amounts to such a contract, a transfer of an interest in real property subsequent to the effective date of the Real Estate Sales Tax in compliance with an agreement entered prior thereto would be exempt from such tax.(3) Where an earnest money agreement entered subsequent to the effective date of the tax constituted a contract to convey an interest in real property, the Real Estate Sales Tax would be due as a result of the entry into such agreement, a contract to convey being a taxable "sale" as defined in the ordinance.
The state of Washington may enforce its use fuel tax lien against a motor vehicle owned by a Canadian corporation whenever and wherever it may be found in Washington even though the present owner was a bona fide purchaser for value of the vehicle and had no notice of the lien.
1. Chapter 133, Laws of 1953, does not apply to the sale of tax title property. 2. Chapter 133, Laws of 1953, modifies RCW 36.34.130 to the extent that it requires the court order declaring county property to be surplus or excess to the future foreseeable needs of the county in cases of sales to other governmental agencies by private negotiations.