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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link="#0563C1" vlink="#954F72"><div class=WordSection1><p class=MsoNormal>The Excise tax is paid on the real estate contract. Look at the recorded real estate contract or the Fulfillment deed which should state that excise tax was paid. Without seeing the excise tax previously paid, this situation should be “clearing title”.<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='color:black'>Nestor Gorfinkel, Attorney at Law<o:p></o:p></span></p><p class=MsoNormal><span style='color:black'>Licensed in Washington & Florida<o:p></o:p></span></p><p class=MsoNormal><span style='color:black'>Florida Civil-Law (International) Notary<o:p></o:p></span></p><p class=MsoNormal><span style='color:black'><o:p> </o:p></span></p><p class=MsoNormal><b><span style='font-size:10.0pt;color:black'>ATTENTION - This e-mail message and any attachment to this e-mail message may contain confidential information that is legally privileged. If you are not the intended recipient, you must not review, retransmit, convert to hard copy, copy, use or disseminate this e-mail or any attachments to it. If you have received this e-mail in error, please notify us immediately by return e-mail or by telephone at the phone numbers provided herein and delete this message. Please note that if this e-mail message contains a forwarded message or is a reply to a prior message, some or all of the contents of this message or any attachments may not have been produced by the sender.<o:p></o:p></span></b></p><p class=MsoNormal><b><span style='font-size:10.0pt;color:black'><o:p> </o:p></span></b></p><p class=MsoNormal><b><span style='font-size:24.0pt;font-family:Webdings;color:#009900'>P</span></b><b><span style='font-size:24.0pt;color:#009900'> </span></b><b><span style='font-size:9.0pt;font-family:"Verdana",sans-serif;color:#009900'>Please consider the environment before printing this e-mail.</span></b><span style='font-family:"Century Schoolbook",serif;color:black'><o:p></o:p></span></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal> <o:p></o:p></p><div><div style='border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b>From:</b> wsbarp-bounces@lists.wsbarppt.com <wsbarp-bounces@lists.wsbarppt.com> <b>On Behalf Of </b>Eric Lanza<br><b>Sent:</b> Monday, October 8, 2018 10:26 AM<br><b>To:</b> wsbarp@lists.wsbarppt.com<br><b>Subject:</b> [WSBARP] REET exemption question<o:p></o:p></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Listserv,<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Parents sold property to children on Real Estate Contract. <o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Real estate contract paid in full many years ago. Parents executed fulfillment deed when paid off. <o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Children are selling the home, and title company notes that fulfillment deed was defective---the grantors on fulfillment did not match the grantors listed on the REC. <o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>I obtained quit claim deed from parents to children--need to record this quit claim deed to clear title. <o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>What would be the best REET exemption to claim? It isn’t a true “re-recording” of the fulfillment deed, and I am not sure if the “clearing or exiting title” (WAC 458-61A-215) exemption applies here. <o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Is the “gift exemption” all I am left with? <o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>I’m also curious what exemption is proper when recording a fulfillment deed---you would think it would fall under WAC 458-61A-208, but it seems to only apply to forfeitures, and not fulfillment deeds?<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Thanks in advance for your thoughts!<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Times New Roman",serif;color:#1F497D'>Eric J. Lanza, J.D.<o:p></o:p></span></p><p class=MsoNormal><b><span style='font-size:10.5pt;font-family:"Century Gothic",sans-serif;color:#E36C0A'><img width=302 height=78 style='width:3.1458in;height:.8125in' id="Picture_x0020_1" src="cid:image001.jpg@01D45EF3.6A4074E0" alt="Logo Color 946x243 pixels"></span></b><span style='font-size:14.0pt;color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.5pt;font-family:"Arial",sans-serif;color:#404040'>1800 Cooper Point RD SW NO. 8</span><span style='font-size:10.5pt;font-family:"Arial",sans-serif;color:#5D6F21'> </span><span style='font-size:10.5pt;font-family:"Arial",sans-serif;color:#4C4C4C'> </span><span style='font-size:10.5pt;font-family:"Arial",sans-serif;color:#5C6D2C'>|</span><span style='font-size:10.5pt;font-family:"Arial",sans-serif;color:#5D6F21'> </span><span style='font-size:10.5pt;font-family:"Arial",sans-serif;color:#4C4C4C'> Olympia, WA 98502</span><span style='font-size:10.5pt;font-family:"Arial",sans-serif;color:#5D6F21'> <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.5pt;font-family:"Arial",sans-serif;color:#4C4C4C'>Telephone 360.352.1970 </span><span style='font-size:10.5pt;font-family:"Arial",sans-serif;color:#1F497D'> </span><span style='font-size:10.5pt;font-family:"Arial",sans-serif;color:#5C6D2C'>| </span><span style='font-size:10.5pt;font-family:"Arial",sans-serif;color:#4C4C4C'> Fax 360.357.0844 </span><span style='font-size:10.5pt;font-family:"Arial",sans-serif;color:#5C6D2C'>|</span><span style='font-size:10.5pt;font-family:"Arial",sans-serif;color:#5D6F21'> </span><span style='font-size:10.5pt;font-family:"Arial",sans-serif;color:#4C4C4C'> <a href="http://www.jaglaw.net/"><span style='color:blue'>www.jaglaw.net</span></a> </span><span style='font-family:"Arial",sans-serif;color:#1F497D'> <o:p></o:p></span></p><p class=MsoNormal><u><span style='font-family:"Arial",sans-serif;color:#17365D'><a href="mailto:eric@jaglaw.net"><span style='color:blue'>eric@jaglaw.net</span></a> <o:p></o:p></span></u></p><p class=MsoNormal><b><span style='font-family:"Times New Roman",serif;color:#17365D'><o:p> </o:p></span></b></p><p class=MsoNormal><span style='font-size:10.0pt;color:#000099'>Nothing contained herein should be construed as legal advice.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;color:#000099'>The purpose of this email is to transmit a message or document.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;color:#000099'>Should you not be the intended recipient of this email message,<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;color:#000099'>please reply advising of the mistake and then delete this message <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;color:#000099'>from your computer. Should you have any questions, <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;color:#000099'>please call the Sender at 360-352-1970.<o:p></o:p></span></p><p class=MsoNormal><o:p> </o:p></p></div></body></html>