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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link="#0563C1" vlink="#954F72"><div class=WordSection1><p class=MsoNormal>Yes, both are obliged under the DT. Thanks for the confirmation.<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><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> Thursday, November 15, 2018 10:49 AM<br><b>To:</b> WSBA Real Property Listserv <wsbarp@lists.wsbarppt.com><br><b>Subject:</b> Re: [WSBARP] Deed Excise tax question<o:p></o:p></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Are both tenants co-obligors on the note?<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>If so, I agree that tax is due on 50% of the obligation. <o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>WAC 458-61A-201(6)(vi) sounds like it fits your facts. <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@01D47CD2.8DFF4440" 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><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> <a href="mailto:wsbarp-bounces@lists.wsbarppt.com">wsbarp-bounces@lists.wsbarppt.com</a> <<a href="mailto:wsbarp-bounces@lists.wsbarppt.com">wsbarp-bounces@lists.wsbarppt.com</a>> <b>On Behalf Of </b><a href="mailto:nestor@pplsweb.com">nestor@pplsweb.com</a><br><b>Sent:</b> Thursday, November 15, 2018 9:04 AM<br><b>To:</b> 'WSBA Real Property Listserv' <<a href="mailto:wsbarp@lists.wsbarppt.com">wsbarp@lists.wsbarppt.com</a>><br><b>Subject:</b> [WSBARP] Deed Excise tax question<o:p></o:p></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>I need to know if my analysis is correct. 2 own as tenants in common. One cotenant will deed to other as gift, however there is an outstanding DT on property. Is excise tax paid on ½ of the outstanding principal balance of the DT?<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></div></body></html>