[WSBARP] REETA - Gift WAC

Mon Aug 8 15:18:58 PDT 2022

I actually spoke with a representative from the Department of Revenue recently about this.  The rep told me that, for gift transfers, the Department of Revenue looks for the cite to be in the format as shown in the list that Nick provided below.  Start with the applicable WAC section (458-61A-201) and then tack on the letter/number corresponding to the applicable subsection within Section 2 on the Real Estate Excise Tax Supplemental Statement.  Simplifile uses this same annotation in its dropdown lists.

My first experience with this process was just putting down 458-61A-201.  Rejected for not specifying the subsection.  (“REFER TO WAC CITED AND PROVIDE COMPLETE SUBSECTION”)  So I put down 458-618-201(1).  Rejected for "(1)" just being an "introduction."  Called the county.  Was told I needed to include the appropriate paragraph number from the Real Estate Excise Tax Supplemental Statement.  So I put down 458-618-201(2.B.1.).  Rejected because “the subsection is in the incorrect format.  Did you mean WAC 458-61A-201(B2?).”  Called the county again.  Was told it was a junior reviewer and that it should’ve gone through so try again, this time without the “2.”  Was told “we just accept what the DOR will accept.”  So before I tried again, I called the DOR.  The rep told me that, for gift transfers, it is indeed an unwritten policy to write WAC 458-61A-201 followed by (B [applicable subparagraph]), even though the REETA only asks for Section/Subsection of the WAC.

So there you have it.  The policy is in writing.  Kind of.  Until the next time….

Mark B. Anderson
ANDERSON LAW FIRM PLLC
821 Dock St  Ste 209  PMB 4-12
Tacoma, Washington 98402
+1 253-327-1750
+1 253-327-1751 (fax)
marka at mbaesq.com<mailto:marka at mbaesq.com>
www.mbaesq.com<http://www.mbaesq.com/>
CONFIDENTIALITY NOTICE
This transmission is confidential and is intended solely for the use of the individual named recipient. It may be protected by the attorney-client privilege, work product doctrine, or other confidentiality protection. If you are not the intended recipient, or the person responsible to deliver it to the intended recipient, be advised that any dissemination, distribution, or copying of this communication is prohibited. If you have received this transmission in error, please immediately notify the sender via e-mail or by telephone at (253) 327-1750 that you have received the message in error, and then delete it. Thank you.

From: wsbarp-bounces at lists.wsbarppt.com <wsbarp-bounces at lists.wsbarppt.com> On Behalf Of Nick Pleasants
Sent: 08/04/2022 12:12 PM
To: WSBA Real Property Listserv <wsbarp at lists.wsbarppt.com>
Subject: Re: [WSBARP] REETA - Gift WAC

Jan,
There are a bunch of “secret” WAC codes for gift exemptions. You can see them if you have a Simplifile account because you basically input the REETA. But I will say that using Simplifile greatly reduces the chance of a rejection because it forces you to pick one of the acceptable WAC codes. For gifts, the secret codes are:
458-61-A-201(a)(1) – Gift – Grantor pays debt, other consideration given
458-61-A-201(a)(2) – Gift – Grantee pays no debt
458-61-A-201(b)(1) – Gift – no debt, no consideration given
458-61-A-201(b)(2) – Gift – grantor pays debt, no other consideration given
458-61-A-201(b)(3) – Gift – Grantee always make[sic] payments, no consideration given
458-61-A-201(b)(4) – Grantor/Grantee always share payments, no other consideration given

The codes sort of match the Supplemental Statement, but are also not actually in the WAC, and therefore I consider them the secret made up codes that DOR uses. Hope that helps.

Best,
Nick
Nicholas Pleasants | Shareholder

[OseranHahnAttyatLaw 8]

11225 SE 6th Street | Suite 100 | Bellevue, WA 98004
Main: (425) 455-3900 | Fax: (425) 455-9201 | E-mail: npleasants at ohswlaw.com<mailto:npleasants at ohswlaw.com>

CONFIDENTIALITY NOTE: This e-mail message contains information belonging to the law firm of Oseran Hahn, P.S., which may be privileged, confidential and/or protected from disclosure. The information is intended only for the use of the individual or entity named above. If you think that you have received this message in error, please e-mail the sender. If you are not the intended recipient, any dissemination, distribution or copying is strictly prohibited.

From: wsbarp-bounces at lists.wsbarppt.com<mailto:wsbarp-bounces at lists.wsbarppt.com> <wsbarp-bounces at lists.wsbarppt.com<mailto:wsbarp-bounces at lists.wsbarppt.com>> On Behalf Of Jan Kelly
Sent: Thursday, August 4, 2022 11:55 AM
To: WSBA Real Property Listserv <wsbarp at lists.wsbarppt.com<mailto:wsbarp at lists.wsbarppt.com>>
Subject: [WSBARP] REETA - Gift WAC

Good morning,

I think there was a discussion recently on this topic, but I can't find it.  I'm trying to file a deed to convey property by gift. I used the WAC 458-61A-201, which is also what is stated on the REETA supplemental statement. It was rejected for "incomplete WAC code."

Just my opinion ... King County. I think they high-five each other when they find a way to reject a filing.

Can anyone shed some light on this question for me?

--

Jan Kelly, JD/MBA
Attorney at Law

JK Law
PO Box 1964
Poulsbo, WA 98370
Direct Line (702) 338-6733

Licensed in Nevada and Washington.

[https://static.wealthcounsel.com/static/15185383862255917797.jpg]

THIS EMAIL MESSAGE AND ANY ATTACHMENTS ARE CONFIDENTIAL AND INTENDED ONLY FOR THE USE OF THE INDIVIDUAL OR ENTITY TO WHICH IT IS ADDRESSED AND MAY CONTAIN INFORMATION THAT IS PRIVILEGED, CONFIDENTIAL AND EXEMPT FROM DISCLOSURE UNDER APPLICABLE LAW. Any unauthorized review, use, copying, disclosure or distribution of any information contained in or attached to this communication is STRICTLY PROHIBITED. If you have received this communication in error, or are not the named recipient, please immediately notify the sender by email by "reply to sender only" and delete this message and any attached documents from your computer. Receipt by anyone other than the intended recipient(s) is not a waiver of confidentiality and/or any legal privilege. Thank you.
-------------- next part --------------
An HTML attachment was scrubbed...
URL: <http://mailman.fsr.com/pipermail/wsbarp/attachments/20220808/9730c7c4/attachment.html>
-------------- next part --------------
A non-text attachment was scrubbed...
Name: image001.jpg
Type: image/jpeg
Size: 10176 bytes
Desc: image001.jpg
URL: <http://mailman.fsr.com/pipermail/wsbarp/attachments/20220808/9730c7c4/image001.jpg>