<HTML><HEAD></HEAD>
<BODY dir=ltr>
<DIV dir=ltr>
<DIV style="FONT-SIZE: 12pt; FONT-FAMILY: 'Calibri'; COLOR: #000000">
<DIV>It looks to me in reading WAC 458-61A-104(1)(b)</DIV>
<DIV>That when my client signs and records a Purchaser’s assignment of contract
and deed, that in order to record the deed he has to pay 1.53% excise tax on the
balance owing on the contract.</DIV>
<DIV>If so do you recite the balance owing on the contract on the deed?
The LPO forms seem to have it backward because they have us recite the amount
owing on the contract on a<EM> Seller’s</EM> assignment of contract and deed
form, but not on a <EM>purchaser’s</EM> assignment and deed; however the above
WAC says that it is only payable on a purchaser’s assignment.???</DIV>
<DIV> </DIV>
<DIV>Josh</DIV></DIV></DIV></BODY></HTML>