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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link="#0563C1" vlink="#954F72"><div class=WordSection1><p class=MsoNormal>Under <span style='color:#222222'>WAC 458-61A-203 deeds from a divorce decree are exempt. DOR advised me that if there is any additional consideration or payment of monies between spouses for the deed excise tax is due. The PSA has the transferee spouse being awarded the property but then later it states that the transferee spouse is to pay an “equalizing payment” upon refinance in the amount of $100,000. The transferee will be refinancing in about 2 weeks after the decree is signed. <o:p></o:p></span></p><p class=MsoNormal><span style='color:#222222'><o:p> </o:p></span></p><p class=MsoNormal><span style='color:#222222'>If we record the deed and no money changes hands and then later he refinances where he pays the former spouse, will DOR claw back the excise tax? <o:p></o:p></span></p><p class=MsoNormal><span style='color:#222222'><o:p> </o:p></span></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><span style='color:#222222'><o:p> </o:p></span></p><p class=MsoNormal><o:p> </o:p></p></div></body></html>