Washington Real Estate Excise Tax Refund Request

Real Estate Excise Tax Refund Request
Print File
State of Washington Department of Revenue
Audit Division
PO Box 47477
Olympia, WA 98504-7477

Real Estate Excise Tax Refund Request
Chapter 82.45 RCW
458-61A WAC

* Submit to County Treasurer
where property is located.
No refund may be made by the department more than four years after the date of sale (RCW 82.45.100).
Reset This Form

Instructions on Reverse Side

Please Type or Print
Claimant

This request refers to taxes originally paid on Affidavit
No.
on
/
/
in the
amount of $
. Claim may be for partial
or entire payment. Amount of tax refund being
requested $
.

Address

Phone

Legal Description of Real Property:

Parcel No.

Request Refund for the Following Reasons:

Affidavit
For Use by County Treasurers Only
I have reviewed the statements and:
I, the undersigned, being first sworn, on oath state that the foregoing
have refunded $
of Real Estate
information to the best of my knowledge is a true and correct statement of
the facts pertaining to the transfer of the above described real estate. Any
Excise Tax on
/
/
.
person willfully giving false information in the petition shall be subject to
am forwarding it with a certified copy of the
the PERJURY LAWS of the State of Washington.
subject Real Estate Excise Tax Affidavit to the
Department of Revenue for refund determination.
Signature
have denied the refund.
(Specify: Grantor/Grantee or Agent for Grantor/Grantee)

Subscribed and sworn to me this
20
,

day of

in and for the State of
residing at
REV 84 0004e (6/26/14)

Distribution:

/
/
,
County Treasurer's Signature
Date
, Notary Public
Department of Revenue Action:
Approved
Initial
Denied
Date
/
/
Voucher Number for refund payment
Department of Revenue

County Treasurer

Taxpayer
Print This Form

State of Washington Department of Revenue
Audit Division
PO Box 47477
Olympia, WA 98504-7477

Real Estate Excise Tax Refund Request
Chapter 82.45 RCW
458-61A WAC

* Submit to County Treasurer
where property is located.
No refund may be made by the department more than four years after the date of sale (RCW 82.45.100).

Instructions on Reverse Side

Please Type or Print
Claimant

This request refers to taxes originally paid on Affidavit
No.
on
/
/
in the
amount of $
. Claim may be for partial
or entire payment. Amount of tax refund being
requested $
.

Address

Phone

Legal Description of Real Property:

Parcel No.

Request Refund for the Following Reasons:

Affidavit
For Use by County Treasurers Only
I have reviewed the statements and:
I, the undersigned, being first sworn, on oath state that the foregoing
have refunded $
of Real Estate
information to the best of my knowledge is a true and correct statement of
the facts pertaining to the transfer of the above described real estate. Any
Excise Tax on
/
/
.
person willfully giving false information in the petition shall be subject to
am forwarding it with a certified copy of the
the PERJURY LAWS of the State of Washington.
subject Real Estate Excise Tax Affidavit to the
Department of Revenue for refund determination.
Signature
have denied the refund.
(Specify: Grantor/Grantee or Agent for Grantor/Grantee)

Subscribed and sworn to me this
20
,
in and for the State of
residing at
REV 84 0004e (6/26/14)

day of

/
/
,
County Treasurer's Signature
Date
, Notary Public
Department of Revenue Action:
Approved
Initial
Denied
Date
/
/
Voucher Number for refund payment
Distribution:

Department of Revenue

County Treasurer

Taxpayer

State of Washington Department of Revenue
Audit Division
PO Box 47477
Olympia, WA 98504-7477

Real Estate Excise Tax Refund Request
Chapter 82.45 RCW
458-61A WAC

* Submit to County Treasurer
where property is located.
No refund may be made by the department more than four years after the date of sale (RCW 82.45.100).

Instructions on Reverse Side

Please Type or Print
Claimant

This request refers to taxes originally paid on Affidavit
No.
on
/
/
in the
amount of $
. Claim may be for partial
or entire payment. Amount of tax refund being
requested $
.

Address

Phone

Legal Description of Real Property:

Parcel No.

Request Refund for the Following Reasons:

Affidavit
For Use by County Treasurers Only
I have reviewed the statements and:
I, the undersigned, being first sworn, on oath state that the foregoing
have refunded $
of Real Estate
information to the best of my knowledge is a true and correct statement of
the facts pertaining to the transfer of the above described real estate. Any
Excise Tax on
/
/
.
person willfully giving false information in the petition shall be subject to
am forwarding it with a certified copy of the
the PERJURY LAWS of the State of Washington.
subject Real Estate Excise Tax Affidavit to the
Department of Revenue for refund determination.
Signature
have denied the refund.
(Specify: Grantor/Grantee or Agent for Grantor/Grantee)

Subscribed and sworn to me this
20
,

day of

in and for the State of
residing at
REV 84 0004e (6/26/14)

Distribution:

/
/
,
County Treasurer's Signature
Date
, Notary Public
Department of Revenue Action:
Approved
Initial
Denied
Date
/
/
Voucher Number for refund payment
Department of Revenue

County Treasurer

Taxpayer

Instructions
WAC 458-61A-301. (12) Refunds

(a) Introduction. Under certain circumstances, taxpayers (or their authorized representatives) may request a refund of
real estate excise tax paid. The request must be filed within four years of the date of sale, and must be accompanied by
supporting documents.
(b) Claims for refunds. Any person having paid the real estate excise tax in error may apply for a refund of the amount
overpaid by submitting a completed refund request form.
* (c) Forms and documentation. Refund request forms are available from the department or the county. The completed
form along with supporting documentation is submitted to the county office where the tax was originally paid. If the tax
was originally paid directly to the department, the claim form and supporting documentation are submitted to:
Department of Revenue
Miscellaneous Tax Section
P.O. Box 47477
Olympia, WA 98504-7477
(d) Circumstances under which refunds are authorized. The authority to issue a refund under this chapter is limited to
the following circumstances:
(i) Real estate excise tax was paid on the conveyance back to the seller in a transaction that is completely rescinded (as
defined in WAC 458-61A-209);
(ii) Real estate excise tax was paid on the conveyance back to the seller on a sale rescinded by court order. The county
treasurer must attach a copy of the court decision to the department's affidavit copy (see also WAC 458-61A-208, Deeds in lieu
of foreclosure);
(iii) Real estate excise tax was paid on the initial conveyance recorded in error by an escrow agent before the closing
date, provided that the property is conveyed back to the seller;
(iv) Real estate excise tax was paid on the conveyance back to the seller in accordance with (d) (iii) of this subsection;
(v) Real estate excise tax was paid on the initial conveyance recorded before a purchaser assumes an outstanding loan
that represents the only consideration paid for the property, provided:
(A) The purchaser is unable to assume the loan; and
(B) The property is conveyed back to the seller. The refund is allowed because there is a failure of the consideration;
(vi) The conveyance back to the seller in (d) (v) of this subsection;
(vii) Double payment of the tax;
(viii) Overpayment of the tax through error of computation; or
(ix) Real estate excise tax paid when the taxpayer was entitled to claim a valid exemption from the tax but failed to do so
at the time of transfer.
(e) Responsibilities of county.
(i) Request for refund made prior to disposition of proceeds. If the taxpayer submits a valid refund request to the
county before the county treasurer has remitted the tax to the state treasurer, the county may void the receipted affidavit copies
and issue the refund directly. The county will then submit a copy of the initial affidavit, together with a copy of the refund
request, to the department. If, after reviewing the request for refund and supporting documentation, the county is unable to
determine the validity of the request, the county will send the request, a copy of the affidavit, and all supporting
documentation to the department for determination. If the county denies the request for refund, in whole or in part, the taxpayer
may appeal in writing to the department's miscellaneous tax section within thirty days of the county's denial.
(ii) Request for refund made after disposition of proceeds. If the taxpayer submits the refund request after the
county treasurer has remitted the tax to the state treasurer, the county will verify the information in the request and forward it to
the department with a copy of the affidavit and any other supporting documents provided by the taxpayer. The county or the
department may request additional documentation to determine whether the taxpayer qualifies for a refund.
To ask about the availability of this publication in an alternate format for the visually impaired, please call 360-705-6705. Teletype (TTY) users may use
the WA Relay Service by calling 711.
REV 84 0004e (6/26/14)