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Hi Sam,</div>
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Saw your question. I think your right that if it is for fulfillment of a settlement agreement, transfers still exempt from excise tax. I have claimed the exemption in the past and no issues yet.</div>
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If you want DOR's blessing, you can always submit for a revenue ruling. <a href="https://dor.wa.gov/contact/request-tax-ruling" id="LPlnkOWALinkPreview">Request a tax ruling | Washington Department of Revenue</a></div>
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Regards, </div>
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<td style="white-space:nowrap; line-height:21px"><span style="color:rgb(94,93,89); font-family:"Lucida Bright",Georgia,serif; font-size:11pt"><b>Steve Chianglin</b><span> </span>- Attorney<br>
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<div id="divRplyFwdMsg" dir="ltr"><font face="Calibri, sans-serif" style="font-size:11pt" color="#000000"><b>From:</b> wsbarp-bounces@lists.wsbarppt.com <wsbarp-bounces@lists.wsbarppt.com> on behalf of Samuel M. Meyler <samuel@meylerlegal.com><br>
<b>Sent:</b> Thursday, October 14, 2021 10:46 AM<br>
<b>To:</b> 'WSBA Real Property Listserv' <wsbarp@lists.wsbarppt.com><br>
<b>Subject:</b> [WSBARP] WAC 458-61A-203(2) Excise Tax Exemption</font>
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<p class="x_MsoNormal">Listmates,</p>
<p class="x_MsoNormal"> </p>
<p class="x_MsoNormal">WAC 458-61A-203(2) provides the following excise tax exemption: “The real estate excise tax does not apply to any transfer, conveyance, or assignment of property or interest in property from one<b> spouse
</b>or<b> domestic partner</b> to the other in fulfillment of a settlement agreement incident to a decree of dissolution, declaration of invalidity, or legal separation.” I emphasize the words “spouse” and “domestic partner” because it is distinguishable from
the language in Subsection 4, which references “ex-spouses” and “former domestic partners.”
<a href="https://apps.leg.wa.gov/wac/default.aspx?cite=458-61A-203">https://apps.leg.wa.gov/wac/default.aspx?cite=458-61A-203</a></p>
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<p class="x_MsoNormal">In order for WAC 458-61A-203(2) to apply, is it necessary for the transfer to take place prior to the divorce decree/order being entered by the court, such that the grantor and grantee are still technically married? Or does WAC 458-61A-203(2)
apply even after the divorce decree/order has been entered as long as the transfer is in fulfillment of a settlement agreement incident to the divorce decree/order?
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<p class="x_MsoNormal">Thanks in advance!</p>
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<p class="x_MsoNormal">Sam</p>
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<p class="x_MsoNormal"><b><span style="font-size:10.0pt; font-family:"Arial",sans-serif; color:blue"> </span></b></p>
<p class="x_MsoNormal"><b><span style="font-size:10.0pt; font-family:"Arial",sans-serif; color:blue">Samuel M. Meyler</span></b></p>
<p class="x_MsoNormal"><b><span style="font-size:10.0pt; font-family:"Arial",sans-serif; color:blue">Meyler Legal, PLLC </span></b></p>
<p class="x_MsoNormal"><span style="font-size:10.0pt; font-family:"Arial",sans-serif; color:blue">1700 Westlake Ave. N., Ste. 200</span></p>
<p class="x_MsoNormal"><span style="font-size:10.0pt; font-family:"Arial",sans-serif; color:blue">Seattle, Washington 98109</span></p>
<p class="x_MsoNormal"><b><span style="font-size:10.0pt; font-family:"Arial",sans-serif; color:blue">Tel:</span></b><span style="font-size:10.0pt; font-family:"Arial",sans-serif; color:blue"> 206.876.7770</span></p>
<p class="x_MsoNormal"><b><span style="font-size:10.0pt; font-family:"Arial",sans-serif; color:blue">Fax:</span></b><span style="font-size:10.0pt; font-family:"Arial",sans-serif; color:blue"> 206.876.7771</span></p>
<p class="x_MsoNormal"><b><span style="font-size:10.0pt; font-family:"Arial",sans-serif; color:blue">Email:</span></b><span style="font-size:10.0pt; font-family:"Arial",sans-serif; color:blue"> </span><a href="mailto:samuel@meylerlegal.com"><span style="font-size:10.0pt; font-family:"Arial",sans-serif; color:blue">samuel@meylerlegal.com</span></a></p>
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