15-07-079

WSR 15-07-079

INTERPRETIVE STATEMENT

DEPARTMENT OF REVENUE

[Filed March 17, 2015, 12:39 p.m.]

INTERPRETIVE STATEMENT ISSUED

The department of revenue has reissued the following excise tax advisory (ETA):

ETA 3133.2015 - Withdrawal of Published Determinations

This ETA announces the withdrawal of certain published determinations, or Washington tax decisions (WTD), that should no longer be followed. The latest WTD to be withdrawn, Det. 11-0227, 31 WTD 57, did not adequately address the application of RCW 82.45.010 (3)(j) as it applies to a REET exemption for transfers or conveyance in the context of a receiver appointed during a judicial foreclosure action. The department has reordered the listing of withdrawals so that the latest withdrawal appears first.

A copy of this document is available via the internet at Recent Rule and Interpretive Statements, Adoptions, and Repeals.

Kevin Dixon

Tax Policy Manager

ETAs and Special Projects