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B-187337 1 (1977-03-29)

handle is hein.gao/gaobadeej0001 and id is 1 raw text is: PmLs; 5-1f7337 THE COMPTROLLEN UENURAL op THU UNITED wTATEE WABMINSTON. O.C. UOU4U OATE: mora n, 1977 IN 0 O DMIEBT: aploye s etrasfrred tMen Takias, Washagtaon, to Tort oade. Lr ad. Excise tax on real estate authorised by the State of Vashiagton and leded by a coaty is reaursable since it is in fact a tax on the sale of real estate and is a 'zraser tax wadr Federal Travel Reulations (IM 101-7) pars. 2-6.2d Oay 1973). Mr. W. Smallets, a special disbursing agent of the National Secuity Ageay, asks wbather rettabnt may be made to Mr. Earl . Yale as a real estate eqipnse Incurred in the sale of his reside, Incident to his transfer during 1976 of of- ficial duty statis, the ecise tax on real estate sales s- therteed by tLa State of WashIngton and levied by the county I* otick the property to located. The agency has reimbursed Mr. Tale for other it**4 craimed arising from his transfer from Taki., Washington, to !ort Meade, Maryland, but suspended 9466 Identified as an excise tax for detemination by our Office as to wether it is a transfer tax which is for retabursment nder the applicable regulations, Federal Travel BIsaations (FM 101-7) para. 2-4.2d OMay 1973). The subject tax is autborised by chapter 26A.45, Revised Code of WashiaSton. Paragraph 28A,45.040 provides that each coaty of the state has the duty to make prescribed payments to each school district; provided, however, that in the event a county 1evies a tax of not lss than one percent on the sales of real estate In the county as permitted * * and assigns the entire proceeds of one percent to the county school fund * * * there shall be no further liability upon the county for this purpose. Paragraph 28&.45.080 akes the tax as levied the obligation of the seller. Paragraph 2-6.2d of the FTR (May 1973) provides for reibursemet of mortgage and tranafer taxes arising from the sale of a residence at the old official duty station if customarily paid by the seller. In 54 Coup. Gen. 93 (1974) at 95, we discussed * (~* '1 MATTER OF: Rarl I, Vale - Trmsfer - Real Estate Etcie sales TaX I

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