CERTIFICATION OF ENROLLMENT
SUBSTITUTE HOUSE BILL 2718
Chapter 137, Laws of 1994
53rd Legislature
1994 Regular Session
REAL ESTATE EXCISE TAX‑-UTILITY EASEMENT
OR RIGHT OF WAY AFFIDAVITS
EFFECTIVE DATE: 6/9/94
Passed by the House February 15, 1994 Yeas 95 Nays 0
BRIAN EBERSOLE
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. |
JOEL PRITCHARD
President of the Senate |
MARILYN SHOWALTER
Chief Clerk
|
Approved March 28, 1994 |
FILED
March 28, 1994 - 11:43 a.m. |
|
|
MIKE LOWRY Governor of the State of Washington |
Secretary of State State of Washington |
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SUBSTITUTE HOUSE BILL 2718
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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.
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.
Passed the House February 15, 1994.
Passed the Senate March 3, 1994.
Approved by the Governor March 28, 1994.
Filed in Office of Secretary of State March 28, 1994.