Washington § 82.45.105 - Single-family residential property, tax credit when subsequent transfer of within nine months for like property.

Full text of Washington Revised Code of Washington § 82.45.105 — Single-family residential property, tax credit when subsequent transfer of within nine months for like property., with citation guidance and answers to common questions.

§ 82.45.105. Single-family residential property, tax credit when subsequent transfer of within nine months for like property.

Where single-family residential property is being transferred as the entire or part consideration for the purchase of other single-family residential property and a licensed real estate broker or one of the parties to the transaction accepts transfer of said property, a credit for the amount of the tax paid at the time of the transfer to the broker or party shall be allowed toward the amount of the tax due upon a subsequent transfer of the property by the broker or party if said transfer is made within nine months of the transfer to the broker or party: PROVIDED, That if the tax which would be due on the subsequent transfer from the broker or party is greater than the tax paid for the prior transfer to said broker or party the difference shall be paid, but if the tax initially paid is greater than the amount of the tax which would be due on the subsequent transfer no refund shall be allowed.
[ 1969 ex.s. c 223 s 28A.45.105. Prior: 1967 ex.s. c 149 s 61. Formerly RCW 28A.45.105, 28.45.105.]

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

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Frequently Asked Questions About Washington § 82.45.105

What does Revised Code of Washington § 82.45.105 cover?

Section 82.45.105 ("Single-family residential property, tax credit when subsequent transfer of within nine months for like 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 § 82.45.105?

A common citation format is "Revised Code of Washington § 82.45.105" (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 § 82.45.105 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.

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