Washington § 82.45.230 - Accounts into which tax is deposited.

Full text of Washington Revised Code of Washington § 82.45.230 — Accounts into which tax is deposited., with citation guidance and answers to common questions.

§ 82.45.230. Accounts into which tax is deposited.

(1) Beginning January 1, 2020, and ending June 30, 2023, the amounts received for the tax imposed on each sale of real property under RCW 82.45.060 must be deposited as follows:
(a) 1.7 percent must be deposited into the public works assistance account created in RCW 43.155.050;
(b) 1.4 percent must be deposited into the city-county assistance account created in RCW 43.08.290;
(c) 79.4 percent must be deposited into the general fund; and
(d) The remainder must be deposited into the educational legacy trust account created in RCW 83.100.230.
(2) Beginning July 1, 2023, and thereafter, the amounts received for the tax imposed on each sale of real property under RCW 82.45.060 must be deposited as follows:
(a) 5.2 percent must be deposited into the public works assistance account created in RCW 43.155.050;
(b) 1.4 percent must be deposited into the city-county assistance account created in RCW 43.08.290;
(c) 79.4 percent must be deposited into the general fund; and
(d) The remainder must be deposited into the education legacy trust account created in RCW 83.100.230.
[ 2019 c 424 s 2.]

Notes

Automatic expiration date and tax preference performance statement exemption—Effective date—2019 c 424: See notes following RCW 82.45.060.

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

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Frequently Asked Questions About Washington § 82.45.230

What does Revised Code of Washington § 82.45.230 cover?

Section 82.45.230 ("Accounts into which tax is deposited.") 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 § 82.45.230?

A common citation format is "Revised Code of Washington § 82.45.230" (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.

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