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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link="#0563C1" vlink="#954F72"><div class=WordSection1><p class=MsoNormal><span style='color:#1F497D'>Maybe this is the form you seek?<o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'>https://dor.wa.gov/sites/default/files/legacy/Docs/forms/RealEstExcsTx/840001Ae-MultLoc.pdf<o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p><div><p class=MsoNormal><span style='color:#1F497D'>John McCrady<o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'>Counsel<o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'>Puget Sound Title Company<o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'>5350 Orchard Street West<o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'>University Place WA 98467<o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'>253-476-5721<o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'>j.mccrady@pstitle.com<o:p></o:p></span></p></div><p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></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 [mailto:wsbarp-bounces@lists.wsbarppt.com] <b>On Behalf Of </b>Craig Gourley<br><b>Sent:</b> Monday, April 27, 2020 4:08 PM<br><b>To:</b> WSBA Real Property Listserv <wsbarp@lists.wsbarppt.com><br><b>Subject:</b> Re: [WSBARP] More Excise Tax<o:p></o:p></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Nestor. Not sure if this helps in your question but see the note at the top of the excise Tax Affidavit.<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal style='text-autospace:none'><b><span style='font-size:12.0pt;font-family:TimesNewRomanPS-BoldMT;color:black'>REAL ESTATE EXCISE TAX AFFIDAVIT<o:p></o:p></span></b></p><p class=MsoNormal style='text-autospace:none'><span style='font-size:10.0pt;font-family:TimesNewRomanPSMT;color:black'>CHAPTER 82.45 RCW - CHAPTER 458-61A WAC<o:p></o:p></span></p><p class=MsoNormal style='text-autospace:none'><b><span style='font-size:8.0pt;font-family:TimesNewRomanPS-BoldMT;color:black'>THIS AFFIDAVIT WILL NOT BE ACCEPTED UNLESS ALL AREAS ON ALL PAGES ARE FULLY COMPLETED<o:p></o:p></span></b></p><p class=MsoNormal><b><span style='font-size:7.5pt;font-family:TimesNewRomanPS-BoldMT;color:#D3232A'>Only for sales in a single location code on or after January 1, 2020.</span></b><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> Friday, April 24, 2020 2:37 PM<br><b>To:</b> 'WSBA Real Property Listserv' <<a href="mailto:wsbarp@lists.wsbarppt.com">wsbarp@lists.wsbarppt.com</a>><br><b>Subject:</b> Re: [WSBARP] More Excise Tax<o:p></o:p></p></div></div><p class=MsoNormal><o:p> </o:p></p><h3 style='mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:7.5pt;margin-left:0in;background:white'><span style='font-size:11.0pt;color:black;font-weight:normal'>I can see it in the context of RCW <a href="https://r.xdref.com/?id=03RNIO4I009107&from=wsbarp-bounces@lists.wsbarppt.com&to=j.mccrady@pstitle.com&url=http://app.leg.wa.gov/RCW/default.aspx?cite=82.45.235"><span style='color:black;text-decoration:none'>82.45.235</span></a> and RCW 82.32.655. In my scenario its tax exempt which my client can argue and prove in an audit. My concern are red flags that would trigger an audit and having to drag my client in to an audit to justify exemption by filing REETA for each individual property.</span><span style='font-size:11.0pt;font-weight:normal'><o:p></o:p></span></h3><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><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> <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>Craig Gourley<br><b>Sent:</b> Friday, April 24, 2020 2:00 PM<br><b>To:</b> WSBA Real Property Listserv <<a href="mailto:wsbarp@lists.wsbarppt.com">wsbarp@lists.wsbarppt.com</a>><br><b>Subject:</b> Re: [WSBARP] More Excise Tax<o:p></o:p></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Never heard of such a thing. How would you use one affidavit in multiple counties?? Makes no sense. <o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><b><span style='font-size:14.0pt'>Gourley Law Group<o:p></o:p></span></b></p><p class=MsoNormal><b><span style='font-size:12.0pt'>Snohomish Escrow<o:p></o:p></span></b></p><p class=MsoNormal><b><span style='font-size:12.0pt'>The Exchange Connection<o:p></o:p></span></b></p><p class=MsoNormal><b><span style='font-size:14.0pt'><o:p> </o:p></span></b></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial Rounded MT Bold",sans-serif'>1002 10<sup>th</sup> Street / PO Box 1091<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial Rounded MT Bold",sans-serif'>Snohomish, WA 98291<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial Rounded MT Bold",sans-serif'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial Rounded MT Bold",sans-serif'>360.568.5065<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial Rounded MT Bold",sans-serif'>360.568.8092 fax<o:p></o:p></span></p><p class=MsoNormal><u><span style='font-size:10.0pt;font-family:"Arial Rounded MT Bold",sans-serif;color:#0563C1'><a href="mailto:Craig@glgmail.com">Craig@glgmail.com</a></span></u><span style='font-size:10.0pt;font-family:"Arial Rounded MT Bold",sans-serif'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman",serif'><o:p> </o:p></span></p><p class=MsoNormal><b><span style='font-family:"Times New Roman",serif'><o:p> </o:p></span></b></p><p class=MsoNormal><span style='font-size:9.0pt;font-family:"Arial",sans-serif;color:red'>Be Aware! Online banking fraud is on the rise. If you receive an email containing <b>Wire transfer instructions </b>call us immediately to verify the information prior to sending any funds!<o:p></o:p></span></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='font-size:8.0pt;font-family:"Arial",sans-serif;color:blue'>CONFIDENTIALITY NOTICE: This electronic mail transmission may contain legally privileged, confidential information belonging to the sender. The information is intended only for the use of the individual or entity named above. If you are not the intended recipient, you are hereby notified that any disclosure, copying, distribution or taking any action based on the contents of this electronic mail is strictly prohibited. If you have received this electronic mail in error, please contact sender and delete all copies</span><span style='font-size:8.0pt'><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> Friday, April 24, 2020 11:54 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] More Excise Tax<o:p></o:p></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>I have a client “gifting” multiple properties and in multiple counties. I was advised by DOR that I have to file one Excise Tax Affidavit. I was going to record each deed and REETA separately. I think the major point is that if they want to challenge the exemption, then a higher tax will be paid based upon the fact that the joint value will increase the tax due. <o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>I have looked through the WAC and RCW and I did not fins such a requirement. Does anyone know if this is mandatory by law, as opposed to preference by DOR?<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><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><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><o:p> </o:p></p></div></body></html>