CERTIFICATION OF ENROLLMENT

                   SUBSTITUTE HOUSE BILL 2718

                        53rd Legislature

                      1994 Regular Session

Passed by the House February 15, 1994   Yeas 95   Nays 0 Speaker of the       House of Representatives Passed by the Senate March 3, 1994   Yeas 47   Nays 0

CERTIFICATE I, Marilyn Showalter, Chief Clerk of the House of Representatives of the State of Washington, do hereby certify that the attached is SUBSTITUTE HOUSE BILL 2718 as passed by the House of Representatives and the Senate on the dates hereon set forth.

President of the Senate

Chief Clerk

Approved Place Style On Codes above, and Style Off Codes below.

FILED

Governor of the State of Washington

Secretary of State                   State of Washington

          _______________________________________________

                    SUBSTITUTE HOUSE BILL 2718

          _______________________________________________

             Passed Legislature - 1994 Regular Session

State of Washington      53rd Legislature     1994 Regular Session

By House Committee on Revenue (originally sponsored by Representatives G. Fisher, Fuhrman, Foreman, Brown, Bray and Kremen)

Read first time 02/08/94.

Excepting utility-related real estate tax affidavits from certain verification requirements.

    AN ACT Relating to real estate excise tax affidavits; and amending RCW 82.45.150.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

    Sec. 1.  RCW 82.45.150 and 1993 sp.s. c 25 s 509 are each amended to read as follows:

    All of chapter 82.32 RCW, except RCW 82.32.030, ((82.32.040,)) 82.32.050, 82.32.140, and 82.32.270 and except for the penalties and the limitations thereon imposed by RCW 82.32.090, 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.

                            --- END ---