Estate and Transfer Tax Act.

  1. Law
  2. Revised Code of Washington
  3. Estate Taxation
  4. Estate and Transfer Tax Act.

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Section
83.100.010

Short title.

Section
83.100.020

Definitions.

Section
83.100.040

Estate tax imposed—Amount of tax.

Section
83.100.046

Deduction—Property used for farming—Requirements, conditions.

Section
83.100.047

Marital deduction, qualified domestic trust—Election—State registered domestic partner entitled to deduction—Other deductions taken for income tax purposes disallowed.

Section
83.100.048

Deduction—Qualified family-owned business interests.

Section
83.100.050

Tax returns—Filing dates—Extensions—Extensions during state of emergency.

Section
83.100.060

Date payment due—Extensions.

Section
83.100.070

Interest on amount due—Penalty for late filing—Exceptions—Rules.

Section
83.100.080

Department to issue release.

Section
83.100.090

Amended returns—Adjustments or final determinations.

Section
83.100.095

Examination by department of returns, other information—Assessment of additional tax, interest.

Section
83.100.110

Tax lien.

Section
83.100.120

Liability for failure to pay tax before distribution or delivery.

Section
83.100.130

Refund for overpayment—Requirements.

Section
83.100.140

Criminal acts relating to tax returns.

Section
83.100.150

Collection of tax—Findings filed in court.

Section
83.100.160

Clerk to give notice of filings.

Section
83.100.170

Court order.

Section
83.100.180

Objections.

Section
83.100.190

Hearing by court.

Section
83.100.200

Administration—Rules.

Section
83.100.210

Application of chapter 82.32 RCW—Closing agreements authorized.

Section
83.100.220

Deposit of funds into education legacy trust account.

Section
83.100.230

Education legacy trust account.

Section
83.100.900

Repeals and saving.

Section
83.100.901

Section captions not part of law.

Section
83.100.902

New chapter.

Section
83.100.903

Effective date—1981 2nd ex.s. c 7.

Section
83.100.906

Construction—Chapter applicable to state registered domestic partnerships—2009 c 521.