Revised Code of Washington - RCW Title 83 Estate Taxation - Chapter 83.100 Estate And Transfer Tax Act

83.100.010 Short title
This chapter may be cited as the "Estate and Transfer Tax Act."[2005 c 516 § 19; 1988 c 64 § 1; 1981 2nd ex.s. c ...
83.100.020 Definitions
As used in this chapter: (1) "Decedent" means a deceased individual; (2) "Department" means the department of revenue, the director of that department, or any ...
83.100.040 Estate tax imposed -- Amount of tax
(1) A tax in an amount computed as provided in this section is imposed on every transfer of property located in Washington. For the purposes ...
83.100.046 Deduction--Property used for farming--Requirements, conditions
(1) For the purposes of determining the Washington taxable estate, a deduction is allowed from the federal taxable estate for: (a) The value of qualified ...
83.100.047 Marital deduction, qualified domestic trust -- Election--Other deductions taken for income tax purposes disallowed
(1) If the federal taxable estate on the federal return is determined by making an election under section 2056 or 2056A of the Internal Revenue ...
83.100.050 Tax returns -- Filing dates -- Extensions -- Extensions during state of emergency
(1) A Washington return must be filed if: (a) A federal return is required to be filed; or (b) for decedents dying prior to January ...
83.100.060 Date payment due -- Extensions
(1) The taxes imposed by this chapter shall be paid by the person required to file a Washington return on or before the date the ...
83.100.070 Interest on amount due -- Penalty for late filing -- Exceptions -- Rules
(1) For periods before January 2, 1997, any tax due under this chapter which is not paid by the due date under RCW 83.100.060(1) shall ...
83.100.080 Department to issue release
The department shall issue a release when the tax due under this chapter has been paid. Upon issuance of a release, all property subject to ...
83.100.090 Amended returns -- Adjustments or final determinations
Notwithstanding the periods of limitation in RCW 83.100.095 and 83.100.130: (1) If the person required to file the Washington return under RCW 83.100.050 files an ...
83.100.095 Examination by department of returns, other information--Assessment of additional tax, interest
(1) If upon examination of any returns or from other information obtained by the department it appears that a tax or penalty has been paid ...
83.100.110 Tax lien
(1) Unless any tax due under this chapter is sooner paid in full, it shall be a lien upon the property subject to the tax ...
83.100.120 Liability for failure to pay tax before distribution or delivery
(1) Any personal representative who distributes any property without first paying, securing another's payment of, or furnishing security for payment of the taxes due under ...
83.100.130 Refund for overpayment -- Requirements
(1) If, upon receipt of an application by a taxpayer for a refund, or upon examination of the returns or records of any taxpayer, the ...
83.100.140 Criminal acts relating to tax returns
Any person required to file the Washington return who willfully fails to file a Washington return when required by this chapter or who willfully files ...
83.100.150 Collection of tax -- Findings filed in court
The department may collect the estate tax imposed under RCW 83.100.040, including interest and penalties, and shall represent this state in all matters pertaining to ...
83.100.160 Clerk to give notice of filings
Upon filing findings under RCW 83.100.150, the clerk of the superior court shall give notice of the filing by causing notice thereof to be posted ...
83.100.170 Court order
At any time after the expiration of sixty days from the mailing of the notice under RCW 83.100.160, if no objection to the findings is ...
83.100.180 Objections
At any time prior to the making of an order under RCW 83.100.170, any person having an interest in property subject to the tax may ...
83.100.190 Hearing by court
Upon the hearing of objections under RCW 83.100.180, the court shall make such order as it may deem proper. For the purposes of the hearing, ...
83.100.200 Administration -- Rules
The department shall adopt such rules as may be necessary to carry into effect the provisions of this chapter, including rules relating to returns for ...
83.100.210 Application of chapter 82.32 RCW--Closing agreements authorized
(1) The following provisions of chapter 82.32 RCW have full force and application with respect to the taxes imposed under this chapter unless the context ...
83.100.220 Deposit of funds into education legacy trust account
All receipts from taxes, penalties, interest, and fees collected under this chapter must be deposited into the education legacy trust account.[2005 c 516 § 16.]Notes: ...
83.100.230 Education legacy trust account
The education legacy trust account is created in the state treasury. Money in the account may be spent only after appropriation. Expenditures from the account ...
83.100.900 Repeals and saving
(1) The following chapters and their session law bases are each repealed: Chapters 83.01, 83.04, 83.05, 83.08, 83.12, 83.14, 83.16, 83.20, 83.24, 83.28, 83.32, 83.36, ...
83.100.901 Section captions not part of law
As used in this act, section captions constitute no part of the law.[1981 2nd ex.s. c 7 § 83.100.170 (Initiative Measure No. 402, approved November ...
83.100.902 New chapter
Sections 83.100.010 through 83.100.150 of this act shall constitute a new chapter in Title 83 RCW to be designated chapter 83.100 RCW.[1981 2nd ex.s. c ...
83.100.903 Effective date -- 1981 2nd ex.s. c 7
This act shall take effect January 1, 1982.[1981 2nd ex.s. c 7 § 83.100.190 (Initiative Measure No. 402, approved November 3, 1981).] ...
83.100.904 Captions -- 1988 c 64
As used in this act, captions constitute no part of the law.[1988 c 64 § 30.] ...
83.100.905 Severability -- 1988 c 64
If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application ...

Last modified: April 7, 2009