RCW 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 7 § 83.100.010 (Initiative Measure No. 402, approved November 3, 1981).]
NOTES:
Finding—Intent—Application—Severability—Effective date—2005 c 516: See notes following RCW 83.100.040.
Structure Revised Code of Washington
Chapter 83.100 - Estate and Transfer Tax Act.
83.100.040 - Estate tax imposed—Amount of tax.
83.100.046 - Deduction—Property used for farming—Requirements, conditions.
83.100.048 - Deduction—Qualified family-owned business interests.
83.100.050 - Tax returns—Filing dates—Extensions—Extensions during state of emergency.
83.100.060 - Date payment due—Extensions.
83.100.070 - Interest on amount due—Penalty for late filing—Exceptions—Rules.
83.100.080 - Department to issue release.
83.100.090 - Amended returns—Adjustments or final determinations.
83.100.120 - Liability for failure to pay tax before distribution or delivery.
83.100.130 - Refund for overpayment—Requirements.
83.100.140 - Criminal acts relating to tax returns.
83.100.150 - Collection of tax—Findings filed in court.
83.100.160 - Clerk to give notice of filings.
83.100.190 - Hearing by court.
83.100.200 - Administration—Rules.
83.100.210 - Application of chapter 82.32 RCW—Closing agreements authorized.
83.100.220 - Deposit of funds into education legacy trust account.
83.100.230 - Education legacy trust account.
83.100.900 - Repeals and saving.
83.100.901 - Section captions not part of law.
83.100.903 - Effective date—1981 2nd ex.s. c 7.
83.100.906 - Construction—Chapter applicable to state registered domestic partnerships—2009 c 521.