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<p class="MsoNormal"><span style="color:#1F497D">I have been puzzled by the lack of a provision in NWMLS forms stating that REET is to be paid by Seller. It makes sense to me to spell it out, lest someone think that the "closing costs" split between the parties
includes REET.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">I agree though that <a href="https://app.leg.wa.gov/RCW/default.aspx?cite=82.45&full=true#82.45.080">
RCW 82.45.080</a> explicitly requires Seller to pay REET at time of sale. Also for what it's worth, I think
<a href="https://app.leg.wa.gov/RCW/default.aspx?cite=82.45&full=true#82.45.070">
RCW 42.45.070</a>, which imposes a lien on the property for unpaid REET, would arguably be a Seller breach under the standard NWMLS form requiring that all monetary liens not assumed by Buyer shall be cleared at closing. Certainly that burden could be shifted
by contract, but if the contract is silent I think the Seller has to pay.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;color:#1F497D">Sincerely,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:#1F497D">Eric<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:#1F497D">Eric C. Nelsen<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:#1F497D">SAYRE LAW OFFICES, PLLC<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:#1F497D">1417 31st Ave South<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:#1F497D">Seattle WA 98144-3909<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:#1F497D">phone 206-625-0092<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:#1F497D">fax 206-625-9040<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif"">From:</span></b><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif""> wsbarp-bounces@lists.wsbarppt.com [mailto:wsbarp-bounces@lists.wsbarppt.com]
<b>On Behalf Of </b>nestor@pplsweb.com<br>
<b>Sent:</b> Wednesday, August 14, 2019 8:43 AM<br>
<b>To:</b> 'WSBA Real Property Listserv'<br>
<b>Subject:</b> [WSBARP] Excise tax NWMLS Form<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">I now have a Seller claiming she does not have to pay excise tax and that it’s the Buyer’s responsibility because it is not stated in the NWMLS Form 21. I reviewed Forms 21 and 28 and nowhere does it state that Seller pays the excise tax.
The contract is silent on the matter. I have seen contracts that specifically shift the burden to Buyer.
<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Does RCW 82.45.080 mandate that Seller pay when the contract is silent?
<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>
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