<html xmlns:v="urn:schemas-microsoft-com:vml" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:w="urn:schemas-microsoft-com:office:word" xmlns:m="http://schemas.microsoft.com/office/2004/12/omml" xmlns="http://www.w3.org/TR/REC-html40"><head><meta http-equiv=Content-Type content="text/html; charset=utf-8"><meta name=Generator content="Microsoft Word 15 (filtered medium)"><!--[if !mso]><style>v\:* {behavior:url(#default#VML);}
o\:* {behavior:url(#default#VML);}
w\:* {behavior:url(#default#VML);}
.shape {behavior:url(#default#VML);}
</style><![endif]--><title> The Washington State Department of Revenue has recently taken action on the following Rules and Interpretive Statements: </title><style><!--
/* Font Definitions */
@font-face
{font-family:"Cambria Math";
panose-1:2 4 5 3 5 4 6 3 2 4;}
@font-face
{font-family:Calibri;
panose-1:2 15 5 2 2 2 4 3 2 4;}
@font-face
{font-family:Aptos;}
/* Style Definitions */
p.MsoNormal, li.MsoNormal, div.MsoNormal
{margin:0in;
font-size:12.0pt;
font-family:"Aptos",sans-serif;}
h2
{mso-style-priority:9;
mso-style-link:"Heading 2 Char";
mso-margin-top-alt:auto;
margin-right:0in;
mso-margin-bottom-alt:auto;
margin-left:0in;
font-size:18.0pt;
font-family:"Aptos",sans-serif;
font-weight:bold;}
h3
{mso-style-priority:9;
mso-style-link:"Heading 3 Char";
mso-margin-top-alt:auto;
margin-right:0in;
mso-margin-bottom-alt:auto;
margin-left:0in;
font-size:13.5pt;
font-family:"Aptos",sans-serif;
font-weight:bold;}
a:link, span.MsoHyperlink
{mso-style-priority:99;
color:blue;
text-decoration:underline;}
span.Heading2Char
{mso-style-name:"Heading 2 Char";
mso-style-priority:9;
mso-style-link:"Heading 2";
font-family:"Calibri Light",sans-serif;
color:#2F5496;}
span.Heading3Char
{mso-style-name:"Heading 3 Char";
mso-style-priority:9;
mso-style-link:"Heading 3";
font-family:"Calibri",sans-serif;
color:#2F5496;}
span.EmailStyle27
{mso-style-type:personal-reply;
font-family:"Times New Roman",serif;
color:windowtext;
position:relative;
top:0pt;
mso-text-raise:0pt;
letter-spacing:0pt;
mso-ligatures:none;
mso-number-form:default;
mso-number-spacing:default;
mso-stylistic-set:0;}
.MsoChpDefault
{mso-style-type:export-only;
font-size:10.0pt;
mso-ligatures:none;}
@page WordSection1
{size:8.5in 11.0in;
margin:1.0in 1.0in 1.0in 1.0in;}
div.WordSection1
{page:WordSection1;}
--></style><!--[if gte mso 9]><xml>
<o:shapedefaults v:ext="edit" spidmax="1026" />
</xml><![endif]--><!--[if gte mso 9]><xml>
<o:shapelayout v:ext="edit">
<o:idmap v:ext="edit" data="1" />
</o:shapelayout></xml><![endif]--></head><body lang=EN-US link=blue vlink=purple style='word-wrap:break-word'><div class=WordSection1><p class=MsoNormal><span style='font-family:"Times New Roman",serif'>This has an interesting topic that would seem relevant to the similar issue facing title companies:<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Times New Roman",serif'><o:p> </o:p></span></p><p class=MsoNormal style='margin-left:.5in'><strong><u><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'>EXCISE TAX ADVISORIES (ETA) DRAFT</span></u></strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'><o:p></o:p></span></p><p class=MsoNormal style='margin-left:.5in'><strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'><o:p> </o:p></span></strong></p><p class=MsoNormal style='margin-left:.5in'><strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'>ETA 3144 Taxability of Mortgage Escrow Receipts </span></strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'>- This Excise Tax Advisory (ETA) provides guidance on whether funds collected and deposited in escrow accounts by mortgage lenders or servicers, for the purposes of paying insurance premiums, property taxes and other charges associated with the property on behalf of the mortgagee, constitute gross income to the mortgage lender or servicers. <o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Times New Roman",serif'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-family:"Times New Roman",serif'>By the way – is anyone aware of this issue being imposed on private escrow companies? Or lenders who collect a recording fee for recordation of a release/satisfaction or modification? These are small transactions of course.<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Times New Roman",serif'><o:p> </o:p></span></p><div><p class=MsoNormal><span style='font-family:"Times New Roman",serif;mso-ligatures:standardcontextual'>George<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Times New Roman",serif;mso-ligatures:standardcontextual'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-family:"Times New Roman",serif;color:#1F497D;mso-ligatures:standardcontextual'>George Peters, WTP<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Times New Roman",serif;color:#1F497D;mso-ligatures:standardcontextual'>Executive Director<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Times New Roman",serif;color:#1F497D;mso-ligatures:standardcontextual'>Washington Land Title Association<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Times New Roman",serif;mso-ligatures:standardcontextual'><a href="https://washingtonlandtitle.com"><span style='color:#0563C1'>https://washingtonlandtitle.com</span></a> <span style='color:#1F497D'><o:p></o:p></span></span></p><p class=MsoNormal><span style='font-family:"Times New Roman",serif;color:#1F497D;mso-ligatures:standardcontextual'>Mail: PO Box 328, Lynnwood, WA 98046<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Times New Roman",serif;color:#1F497D;mso-ligatures:standardcontextual'>Delivery: 6817 208<sup>th</sup> St SW, #328, Lynnwood, WA 98036<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Times New Roman",serif;color:#1F497D;mso-ligatures:standardcontextual'>206-437-5869 (Mobile)<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Times New Roman",serif;color:#1F497D;mso-ligatures:standardcontextual'>206-260-4731 (Fax)<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;mso-ligatures:standardcontextual'><a href="mailto:execdirector@wltaonline.org"><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>execdirector@washingtonlandtitle.com</span></a></span><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;mso-ligatures:standardcontextual'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;mso-ligatures:standardcontextual'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri",sans-serif'><img border=0 width=169 height=97 style='width:1.7583in;height:1.0083in' id="Picture_x0020_3" src="cid:image001.jpg@01DAB1A4.468364E0" alt="WLTA Logo w-Ring Blue 1a"><img border=0 width=95 height=95 style='width:.9916in;height:.9916in' id="Picture_x0020_2" src="cid:image002.jpg@01DAB1A4.468364E0"></span><span style='font-family:"Times New Roman",serif;mso-ligatures:standardcontextual'><o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Times New Roman",serif;mso-ligatures:standardcontextual'>This is a confidential communication intended solely for the named recipient. If you are not the intended recipient, please destroy it and call George Peters at 206-437-5869 immediately. Thank you.<o:p></o:p></span></p></div><p class=MsoNormal><span style='font-family:"Times New Roman",serif'><o:p> </o:p></span></p><div><div style='border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b><span style='font-size:11.0pt;font-family:"Calibri",sans-serif'>From:</span></b><span style='font-size:11.0pt;font-family:"Calibri",sans-serif'> Washington Department of Revenue <WADOR@public.govdelivery.com> <br><b>Sent:</b> Wednesday, May 29, 2024 8:33 AM<br><b>To:</b> execdirector@washingtonlandtitle.com<br><b>Subject:</b> The Washington State Department of Revenue has recently taken action on the following Rules and Interpretive Statements: <o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 style='border-collapse:collapse'><tr><td style='padding:.75pt .75pt .75pt .75pt'><a name="gd_top"></a></td><span style='mso-bookmark:gd_top'></span></tr></table><span style='mso-bookmark:gd_top'></span><p class=MsoNormal><span lang=EN><o:p> </o:p></span></p><div align=center><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;border-collapse:collapse' id=yahoo><tr><td width="100%" style='width:100.0%;background:#DDDDDD;padding:0in 0in 0in 0in' id=view-in-browser><div align=center><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;border-collapse:collapse'><tr><td width="100%" style='width:100.0%;padding:0in 0in 15.0pt 0in;-ms-word-break: break-all;word-break:break-word;-webkit-hyphens: none;-moz-hyphens: none;hyphens: none'><div align=center><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width=600 style='width:6.25in;border-collapse:collapse'><tr><td style='padding:0in 0in 0in 0in'><div><div align=center><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;border-collapse:collapse'><tr><td width="100%" style='width:100.0%;padding:7.5pt 7.5pt 7.5pt 7.5pt'><p class=MsoNormal align=center style='text-align:center'><span style='font-size:8.5pt;font-family:"Arial",sans-serif;color:#444444'><a href="https://2yd1749y.r.us-west-2.awstrack.me/L0/https:%2F%2Fcontent.govdelivery.com%2Faccounts%2FWADOR%2Fbulletins%2F39f16fc/1/0101018fc4fbf7cd-a1d46ba3-7be3-4c04-af1e-930f2b631785-000000/bSWhiDmdWmsUdmIxxKNnE1HpuUY=377" target="_blank"><span style='color:#444444'>View as a webpage / Share</span></a><o:p></o:p></span></p></td></tr><tr><td style='padding:0in 0in 0in 0in' id=main-header><div align=center><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;background:white;border-collapse:collapse'><tr><td width="100%" style='width:100.0%;padding:0in 0in 0in 0in'><p class=MsoNormal align=center style='text-align:center'><span style='color:black'><img border=0 width=600 height=122 style='width:6.25in;height:1.275in' id="_x0000_i1043" src="https://content.govdelivery.com/attachments/fancy_images/WADOR/2020/08/3617574/bg_original.png" alt="Washington State Department of Revenue"></span><o:p></o:p></p></td></tr><tr><td width="100%" style='width:100.0%;background:#0A345D;padding:7.5pt 7.5pt 7.5pt 7.5pt' id=main-date></td></tr><tr><td width="100%" style='width:100.0%;padding:22.5pt 22.5pt 22.5pt 22.5pt' id=main-body><h2 align=center style='mso-margin-top-alt:15.0pt;margin-right:0in;margin-bottom:3.75pt;margin-left:0in;text-align:center'><strong><span style='font-size:15.0pt;font-family:"Arial",sans-serif;color:#0071BC'>The Washington State Department of Revenue has recently taken action on the following Rules and Interpretive Statements:</span></strong><span style='font-size:15.0pt;font-family:"Arial",sans-serif;color:#0071BC'> <o:p></o:p></span></h2><h3 align=center style='mso-margin-top-alt:18.75pt;margin-right:0in;margin-bottom:18.75pt;margin-left:0in;text-align:center'><strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'>May 29, 2024</span></strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'><o:p></o:p></span></h3><table class=MsoNormalTable border=1 cellspacing=0 cellpadding=0 width="99%" style='width:99.98%;border-collapse:collapse;border:none;float:left'><tr><td width="49%" valign=top style='width:49.9%;background:#CACACA;padding:.75pt .75pt .75pt .75pt'><p class=MsoNormal style='mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:11.25pt;margin-left:0in'><strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'>Link for Interpretive Statement Proposals: <a href="https://2yd1749y.r.us-west-2.awstrack.me/L0/https:%2F%2Fdor.wa.gov%2Flaws-rules%2Frule-making-activities%2Fdraft-tax-advisories-etas-ptas/1/0101018fc4fbf7cd-a1d46ba3-7be3-4c04-af1e-930f2b631785-000000/2_0AEBocoCmpCxJNvZsMavKjyEk=377" target="_blank"><span style='color:#0071BC'>Draft Excise Tax Advisories</span></a></span></strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'><o:p></o:p></span></p></td><td width="49%" valign=top style='width:49.9%;background:#CACACA;padding:.75pt .75pt .75pt .75pt'><p class=MsoNormal style='mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:11.25pt;margin-left:0in'><strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'>Title</span></strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'><o:p></o:p></span></p></td></tr><tr><td width="49%" valign=top style='width:49.9%;padding:.75pt .75pt .75pt .75pt'><p class=MsoNormal style='mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:11.25pt;margin-left:0in'><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'>ETA 3144<o:p></o:p></span></p></td><td width="49%" valign=top style='width:49.9%;padding:.75pt .75pt .75pt .75pt'><p class=MsoNormal style='mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:11.25pt;margin-left:0in'><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'>Taxability of Mortgage Escrow Receipts<o:p></o:p></span></p></td></tr><tr><td width="49%" valign=top style='width:49.9%;padding:.75pt .75pt .75pt .75pt'><p class=MsoNormal style='mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:11.25pt;margin-left:0in'><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'>ETA 3205<o:p></o:p></span></p></td><td width="49%" valign=top style='width:49.9%;padding:.75pt .75pt .75pt .75pt'><p class=MsoNormal style='mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:11.25pt;margin-left:0in'><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'>Taxability of Telecommunication Support Payments<o:p></o:p></span></p></td></tr></table><p class=MsoNormal style='mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:11.25pt;margin-left:0in'><strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'>Note: </span></strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'>Please be sure you have downloaded -- <em><span style='font-family:"Arial",sans-serif'>and installed </span></em>-- the most recent version of Adobe Acrobat Reader. The free reader can be downloaded at the following link: <a href="https://2yd1749y.r.us-west-2.awstrack.me/L0/https:%2F%2Fget.adobe.com%2Freader%2F/1/0101018fc4fbf7cd-a1d46ba3-7be3-4c04-af1e-930f2b631785-000000/TDO3T9CpFDw2wmUrw2Gx0ySKkls=377" target="_blank"><span style='color:#0071BC'>https://get.adobe.com/reader/</span></a>.<o:p></o:p></span></p><div align=center><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;border-collapse:collapse'><tr><td width="100%" style='width:100.0%;padding:0in 0in 0in 0in'><div class=MsoNormal align=center style='text-align:center'><hr size=2 width="100%" align=center></div></td></tr></table></div><p class=MsoNormal style='mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:11.25pt;margin-left:0in'><strong><u><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'>EXCISE TAX ADVISORIES (ETA) DRAFT</span></u></strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'><o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:11.25pt;margin-left:0in'><strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'>ETA 3144 Taxability of Mortgage Escrow Receipts </span></strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'>- This Excise Tax Advisory (ETA) provides guidance on whether funds collected and deposited in escrow accounts by mortgage lenders or servicers, for the purposes of paying insurance premiums, property taxes and other charges associated with the property on behalf of the mortgagee, constitute gross income to the mortgage lender or servicers. <o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:11.25pt;margin-left:0in'><strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'>Planned stakeholder meetings</span></strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'> None at this time.<o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:11.25pt;margin-left:0in'><strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'>Public comment period </span></strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'>The Department requests comments and stakeholder feedback related to this Draft ETA no later than <strong><span style='font-family:"Arial",sans-serif'>June 17, 2024</span></strong>. After a review of the feedback, if any, the Department will consider the appropriate next steps in the process.<o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:11.25pt;margin-left:0in'><strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'>General questions and/or how to make a public comment </span></strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'>If you wish to make a public comment or have general questions about this ETA, contact Brett Grannemann at <a href="mailto:BrettG@dor.wa.gov"><span style='color:#0071BC'>BrettG@dor.wa.gov</span></a>. Any written comments received will be retained as part of the official Tax Advisory File.<o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:11.25pt;margin-left:0in'><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'> <o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:11.25pt;margin-left:0in'><strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'>ETA 3205 Taxability of Telecommunication Support Payments </span></strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'>-This Excise Tax Advisory (ETA) addresses the taxability of telecommunications support payments and miscellaneous fees received by telecommunications service providers. While this is an area that may evolve depending on federal and state regulatory requirements, the ETA provides a framework for understanding how these types of payments are taxed under Washington’s business and occupation (B&O) tax, retail sales tax, and the 911 and 988 excise taxes. This ETA does not address the tax treatment of support payments received for providing internet access.<o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:11.25pt;margin-left:0in'><strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'>Planned stakeholder meetings</span></strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'> None at this time.<o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:11.25pt;margin-left:0in'><strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'>Public comment period </span></strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'>The Department requests comments and stakeholder feedback related to this Draft ETA no later than <strong><span style='font-family:"Arial",sans-serif'>June 17, 2024</span></strong>. After a review of the feedback, if any, the Department will consider the appropriate next steps in the process.<o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:11.25pt;margin-left:0in'><strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'>General questions and/or how to make a public comment </span></strong><span style='font-size:11.5pt;font-family:"Arial",sans-serif;color:black'> If you wish to make a public comment or have general questions about this ETA, contact Darius Massoudi at <u><a href="mailto:DariusM@dor.wa.gov"><span style='color:#0071BC'>DariusM@dor.wa.gov</span></a></u>. Any written comments received will be retained as part of the official Tax Advisory File.<o:p></o:p></span></p><div align=center><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;border-collapse:collapse'><tr><td width="100%" style='width:100.0%;padding:0in 0in 0in 0in'><div class=MsoNormal align=center style='text-align:center'><hr size=2 width="100%" align=center></div></td></tr></table></div></td></tr><tr><td width="100%" style='width:100.0%;background:#F2F2F2;padding:7.5pt 22.5pt 3.75pt 22.5pt' id=bottom-footer><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;border-collapse:collapse'><tr><td style='padding:0in 0in 0in 0in;-ms-word-break: break-all;word-break:break-word;-webkit-hyphens: none;-moz-hyphens: none;hyphens: none'><p class=MsoNormal align=center style='text-align:center'><a href="https://2yd1749y.r.us-west-2.awstrack.me/L0/https:%2F%2Fwww.dor.wa.gov%2Fsurvey/1/0101018fc4fbf7cd-a1d46ba3-7be3-4c04-af1e-930f2b631785-000000/UmnT8-yIed0klR8MqtmwWuIUajc=377" target="_blank"><span style='color:#0071BC;text-decoration:none'><img border=0 width=129 height=101 style='width:1.3416in;height:1.05in' id="_x0000_i1042" src="https://content.govdelivery.com/attachments/fancy_images/WADOR/2020/08/3609888/survey-icon-foot_original.png" alt="Survey icon"></span></a><o:p></o:p></p></td></tr></table><p class=MsoNormal align=center style='mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:11.25pt;margin-left:0in;text-align:center'><span style='font-size:9.0pt;font-family:"Arial",sans-serif;color:#666666'>Let us know at <a href="https://2yd1749y.r.us-west-2.awstrack.me/L0/https:%2F%2Fwww.dor.wa.gov%2Fsurvey%3F/1/0101018fc4fbf7cd-a1d46ba3-7be3-4c04-af1e-930f2b631785-000000/yK1fmuMIzb5EFcDFqnuPP4hLn8s=377" target="_blank"><span style='color:#0071BC'>dor.wa.gov/survey</span></a><o:p></o:p></span></p><div align=center><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;border-collapse:collapse'><tr><td width="100%" style='width:100.0%;padding:0in 0in 0in 0in'><div class=MsoNormal align=center style='text-align:center'><hr size=2 width="100%" align=center></div></td></tr></table></div><p class=MsoNormal align=center style='mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:11.25pt;margin-left:0in;text-align:center'><span style='font-size:9.0pt;font-family:"Arial",sans-serif;color:#666666'>Stay connected with the <a href="https://2yd1749y.r.us-west-2.awstrack.me/L0/https:%2F%2Fdor.wa.gov%2F/1/0101018fc4fbf7cd-a1d46ba3-7be3-4c04-af1e-930f2b631785-000000/LAbIIPG0XcpA3MVCsxmnaVelGHs=377" target="_blank"><span style='color:#0071BC'>Washington Department of Revenue</span></a><o:p></o:p></span></p><p class=MsoNormal align=center style='mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:11.25pt;margin-left:0in;text-align:center'><span style='color:black'><a href="https://2yd1749y.r.us-west-2.awstrack.me/L0/https:%2F%2Fwww.facebook.com%2FWARevenue%2F/1/0101018fc4fbf7cd-a1d46ba3-7be3-4c04-af1e-930f2b631785-000000/QyuzNos5N1BeNYDsVtsuzDhvYjg=377" target="_blank"><span style='font-size:9.0pt;font-family:"Arial",sans-serif;color:#0071BC;text-decoration:none'><img border=0 width=35 height=35 style='width:.3666in;height:.3666in' id="_x0000_i1041" src="https://content.govdelivery.com/attachments/fancy_images/WADOR/2020/08/3626672/web-icon-fb_original.png"></span></a></span><span style='font-size:9.0pt;font-family:"Arial",sans-serif;color:#666666'> </span><span style='color:black'><a href="https://2yd1749y.r.us-west-2.awstrack.me/L0/https:%2F%2Ftwitter.com%2FWAStateDOR/1/0101018fc4fbf7cd-a1d46ba3-7be3-4c04-af1e-930f2b631785-000000/7VPx0fyv1tCUpY3kBEDXfxiFOOA=377" target="_blank"><span style='font-size:9.0pt;font-family:"Arial",sans-serif;color:#0071BC;text-decoration:none'><img border=0 width=35 height=35 style='width:.3666in;height:.3666in' id="_x0000_i1040" src="https://content.govdelivery.com/attachments/fancy_images/WADOR/2023/12/8752449/renditiondownload_original.png"></span></a></span><span style='font-size:9.0pt;font-family:"Arial",sans-serif;color:#666666'> </span><span style='color:black'><a href="https://2yd1749y.r.us-west-2.awstrack.me/L0/https:%2F%2Fwww.linkedin.com%2Fcompany%2Fwashington-state-department-of-revenue%2F/1/0101018fc4fbf7cd-a1d46ba3-7be3-4c04-af1e-930f2b631785-000000/NsyZf2K6F3jlm3hPOn3QKUoNdJI=377" target="_blank"><span style='font-size:9.0pt;font-family:"Arial",sans-serif;color:#0071BC;text-decoration:none'><img border=0 width=35 height=35 style='width:.3666in;height:.3666in' id="_x0000_i1039" src="https://content.govdelivery.com/attachments/fancy_images/WADOR/2020/08/3626679/web-icon-linkedin_original.png"></span></a></span><span style='font-size:9.0pt;font-family:"Arial",sans-serif;color:#666666'> </span><span style='color:black'><a href="https://2yd1749y.r.us-west-2.awstrack.me/L0/https:%2F%2Fwww.youtube.com%2Fuser%2FWashingtonStateDOR/1/0101018fc4fbf7cd-a1d46ba3-7be3-4c04-af1e-930f2b631785-000000/Vzdic3WB1nP80BbGMKv0CNo0Bo0=377" target="_blank"><span style='font-size:9.0pt;font-family:"Arial",sans-serif;color:#0071BC;text-decoration:none'><img border=0 width=35 height=35 style='width:.3666in;height:.3666in' id="_x0000_i1038" src="https://content.govdelivery.com/attachments/fancy_images/WADOR/2020/08/3626685/web-icon-youtube_original.png"></span></a></span><span style='font-size:9.0pt;font-family:"Arial",sans-serif;color:#666666'><o:p></o:p></span></p><p class=MsoNormal align=center style='mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:11.25pt;margin-left:0in;text-align:center'><span style='font-size:9.0pt;font-family:"Arial",sans-serif;color:#666666'><a href="https://2yd1749y.r.us-west-2.awstrack.me/L0/https:%2F%2Fpublic.govdelivery.com%2Faccounts%2FWADOR%2Fsubscriber%2Fedit%3Fpreferences=true%23tab1/1/0101018fc4fbf7cd-a1d46ba3-7be3-4c04-af1e-930f2b631785-000000/ZHOAAQnA_Q5vMg76FJBxzVIpSJc=377" target="_blank"><span style='color:#0071BC'>Unsubscribe or Manage subscriptions</span></a> | <a href="https://2yd1749y.r.us-west-2.awstrack.me/L0/https:%2F%2Fdor.wa.gov%2Fcontact-us/1/0101018fc4fbf7cd-a1d46ba3-7be3-4c04-af1e-930f2b631785-000000/1xlQsdbw8qTsJ1PTqKq64oADTRE=377" target="_blank"><span style='color:#0071BC'>Contact DOR</span></a><o:p></o:p></span></p><div align=center><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;border-collapse:collapse'><tr><td width="100%" style='width:100.0%;padding:0in 0in 0in 0in'><div class=MsoNormal align=center style='text-align:center'><hr size=2 width="100%" align=center></div></td></tr></table></div><p class=MsoNormal align=center style='mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:11.25pt;margin-left:0in;text-align:center'><span style='font-size:9.0pt;font-family:"Arial",sans-serif;color:#666666'>This email was sent to <a href="mailto:execdirector@washingtonlandtitle.com">execdirector@washingtonlandtitle.com</a> using govDelivery Communications Cloud, on behalf of Washington Department of Revenue.<br>Please do not reply. This email box is not monitored.<o:p></o:p></span></p></td></tr></table></div></td></tr></table></div></div></td></tr></table></div></td></tr></table></div></td></tr></table></div><div id=tagline><div class=MsoNormal align=center style='text-align:center'><span lang=EN><hr size=2 width="100%" align=center></span></div><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;border-collapse:collapse'><tr><td width="89%" style='width:89.0%;padding:0in 0in 0in 0in'><p class=MsoNormal><span style='font-size:7.5pt;font-family:"Arial",sans-serif;color:#757575'> <o:p></o:p></span></p></td><td width="11%" style='width:11.0%;padding:0in 0in 0in 0in'><p class=MsoNormal align=right style='text-align:right'><a href="https://2yd1749y.r.us-west-2.awstrack.me/L0/https:%2F%2Fsubscriberhelp.granicus.com%2F/1/0101018fc4fbf7cd-a1d46ba3-7be3-4c04-af1e-930f2b631785-000000/lm_knVnQJOCqNmD0UUEdxaHljvI=377" target="_blank"><span style='text-decoration:none'><img border=0 width=115 height=29 style='width:1.2in;height:.3in' id="_x0000_i1037" src="https://content.govdelivery.com/images/govd-logo-dark.png" alt="GovDelivery logo"></span></a><o:p></o:p></p></td></tr></table></div><p class=MsoNormal><span lang=EN><img border=0 width=1 height=1 style='width:.0083in;height:.0083in' id="_x0000_i1036" src="https://2yd1749y.r.us-west-2.awstrack.me/I0/0101018fc4fbf7cd-a1d46ba3-7be3-4c04-af1e-930f2b631785-000000/SOsFHRfUmYs4nxPZvo9LNqdz5Us=377"></span><span lang=EN><o:p></o:p></span></p></div></body></html>