Taxes on these are paid by the grantor, not the receiver, & there's a $12,000 per year exclusion
... Chapter 82.45 RCW imposes an excise tax on 
every sale of real ... (b) If there is a sale of the controlling interest in an entity that 
owns ... tax unless specifically exempt under chapter 82.45 RCW or these ..... (a) 
Prior to May 1, 2010, when the seller had not paid the tax by the... [DOC] [TLE] U.M.