Washington § 43.07.390 - Real estate excise tax enforcement — Disclosure of transfer of controlling interest, real property.

Full text of Washington Revised Code of Washington § 43.07.390 — Real estate excise tax enforcement — Disclosure of transfer of controlling interest, real property., with citation guidance and answers to common questions.

§ 43.07.390. Real estate excise tax enforcement — Disclosure of transfer of controlling interest, real property.

(1)(a) The secretary of state must adopt rules requiring any entity that is required to file an annual report with the secretary of state, including entities under Titles 23, 23B, 24, and 25 RCW, to disclose: (i) Any transfer of the controlling interest in the entity or an interest that amounts to at least one-third of a controlling interest in the entity; and (ii) the granting of any option to acquire an interest described in (a)(i) of this subsection.
(b) The disclosure requirement in this subsection only applies to entities owning an interest in real property located in this state.
(2) This information must be made available to the department of revenue upon request for the purposes of tracking the transfer of the controlling interest in entities owning real property and to determine when the real estate excise tax is applicable in such cases.
(3) For the purposes of this section, "controlling interest" has the same meaning as provided in RCW 82.45.033.
[ 2019 c 424 s 6; 2010 1st sp.s. c 23 s 213; 2005 c 326 s 2.]

Notes

Automatic expiration date and tax preference performance statement exemption—Effective date—2019 c 424: See notes following RCW 82.45.060.
Effective date—2010 1st sp.s. c 23: See note following RCW 82.32.655.
Findings—Intent—2010 1st sp.s. c 23: See notes following RCW 82.04.220.

Source: official Washington text · Last verified 2026-08-27

Related Washington Legal Topics

Frequently Asked Questions About Washington § 43.07.390

What does Revised Code of Washington § 43.07.390 cover?

Section 43.07.390 ("Real estate excise tax enforcement — Disclosure of transfer of controlling interest, real property.") is part of the Revised Code of Washington, the codified statutory law of Washington. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Washington § 43.07.390?

A common citation format is "Revised Code of Washington § 43.07.390" (Washington). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Washington law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Washington official source linked on this page or consult a licensed Washington attorney.

How does Washington § 43.07.390 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Washington can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Washington.