Home/Washington/Statutes/Title 82: EXCISE TAXES/Ch. 82.46: COUNTIES AND CITIES—EXCISE TAX ON REAL ESTATE SALES/§ 82.46.050
Washington Statutes

§ 82.46.050 — Tax is seller's obligation—Choice of remedies.

Washington § 82.46.050
JurisdictionWashington
Title 82EXCISE TAXES
Ch. 82.46COUNTIES AND CITIES—EXCISE TAX ON REAL ESTATE SALES

This text of Washington § 82.46.050 (Tax is seller's obligation—Choice of remedies.) is published on Counsel Stack Legal Research, covering Washington primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Wash. Rev. Code § 82.46.050 (2026).

Text

The taxes levied under this chapter are the obligation of the seller and may be enforced through an action of debt against the seller or in the manner prescribed for the foreclosure of mortgages. Resort to one course of enforcement is not an election not to pursue the other. Severability — Part, section headings not law — 1990 1st ex.s. c 17: See RCW 36.70A.900 and 36.70A.901 . Intent — Construction — Effective date — Fire district funding — 1982 1st ex.s. c 49: See notes following RCW 35.21.710 .

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Related

§ 36.70A.900
Washington § 36.70A.900
§ 35.21.710
Washington § 35.21.710

Legislative History

[1990 1st ex.s. c 17 s 40;1982 1st ex.s. c 49 s 15.]

Nearby Sections

15
§ 82.01.050
Department established—Director of revenue.
§ 82.01.060
Director—Powers and duties—Rule-making authority.
§ 82.01.070
Director—General supervision—Appointment of assistant director, personnel—Personal service contracts for out-of-state auditing services.
§ 82.01.080
Director—Delegation of powers and duties—Responsibility.
§ 82.01.090
Director—Exercise of powers, duties and functions formerly vested in tax commission.
§ 82.01.100
Assistance to other state agencies in administration and collection of taxes.
§ 82.01.115
Listing of reduction in revenues from tax exemptions to be submitted to legislature by department of revenue—Periodic review and submission of recommendations to legislature by governor.
§ 82.02.010
Definitions.
§ 82.02.020
State preempts certain tax fields—Fees prohibited for the development of land or buildings—Voluntary payments by developers authorized—Limitations—Exceptions.(Effective until January 1, 2028.)
§ 82.02.030
Additional tax rates.
§ 82.02.040
Authority of operating agencies to levy taxes.
§ 82.02.050
Impact fees—Intent—Limitations.
§ 82.02.060
Impact fees—Local ordinances—Required provisions—Exemptions.
§ 82.02.070
Impact fees—Retained in special accounts—Limitations on use—Administrative appeals.
§ 82.02.080
Impact fees—Refunds.
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Bluebook (online)
Washington § 82.46.050, Counsel Stack Legal Research, https://law.counselstack.com/statute/wa/82.46.050.