Revised Code of Washington - RCW Title 83 Estate Taxation - Chapter 83.110A Washington Uniform Estate Tax Apportionment Act
- 83.110A.010 Definitions
The following definitions apply throughout this chapter unless the context clearly requires otherwise. (1) "Apportionable estate" means the value of the gross estate as finally ...
- 83.110A.020 Apportionment by will or other dispositive instrument
(1) Except as otherwise provided in subsection (3) of this section, the following rules apply: (a) To the extent that a provision of a decedent's ...
- 83.110A.030 Statutory apportionment of estate taxes
To the extent that apportionment of an estate tax is not controlled by an instrument described in RCW 83.110A.020 and except as otherwise provided in ...
- 83.110A.040 Credits and deferrals
Except as otherwise provided in RCW 83.110A.050 and 83.110A.060, the following rules apply to credits and deferrals of estate taxes: (1) A credit resulting from ...
- 83.110A.050 Insulated property--Advancement of tax
(1) As used in this section: (a) "Advanced fraction" means a fraction that has as its numerator the amount of the advanced tax and as ...
- 83.110A.060 Apportionment and recapture of special elective benefits
(1) As used in this section: (a) "Special elective benefit" means a reduction in an estate tax obtained by an election for: (i) A reduced ...
- 83.110A.070 Securing payment of estate tax from property in possession of fiduciary
(1) A fiduciary may defer a distribution of property until the fiduciary is satisfied that adequate provision for payment of the estate tax has been ...
- 83.110A.080 Collection of estate tax by fiduciary
(1) A fiduciary responsible for payment of an estate tax may collect from any person the estate tax apportioned to and the estate tax required ...
- 83.110A.090 Right of reimbursement
(1) A person required under RCW 83.110A.080 to pay an estate tax greater than the amount due from the person under RCW 83.110A.020 or 83.110A.030 ...
- 83.110A.100 Action to determine or enforce chapter--Application of chapter 11.96A RCW
Chapter 11.96A RCW applies to issues, questions, or disputes that arise under or that relate to this chapter. Any and all such issues, questions, or ...
- 83.110A.110 Uniformity of application and construction
In applying and construing this uniform act, consideration must be given to the need to promote uniformity of the law with respect to its subject ...
- 83.110A.900 Short title
This chapter may be cited as the Washington Uniform Estate Tax Apportionment Act of 2005.[2005 c 332 § 1.] ...
- 83.110A.901 Captions not law
Captions used in this chapter are not part of the law.[2005 c 332 § 16.] ...
- 83.110A.902 Effective date--2005 c 332
This act takes effect January 1, 2006.[2005 c 332 § 17.] ...
- 83.110A.903 Severability--2005 c 332
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 ...
- 83.110A.904 Application--2005 c 332
(1) This act takes effect for estate tax due on account of decedents who die on or after January 1, 2006. (2) Sections 2 through ...
Last modified: April 7, 2009