The taxes imposed in this chapter must comply with all applicable rules, regulations, laws, and court decisions regarding real estate excise taxes as imposed by the state under Chapter 82.45 RCW and Chapter 458-61 WAC. The provisions of those chapters, to the extent they are not inconsistent with this chapter, apply as though fully set forth in this chapter. (Ord. 1520 § 1 (Exh. A), 2023).