Revised Code of Washington
Chapter 83.100 - Estate and Transfer Tax Act.
83.100.160 - Clerk to give notice of filings.

RCW 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 at the courthouse in the county in which the court is located. In addition, the department of revenue shall give notice of the filing to all persons interested in the proceeding by mailing a copy of the notice to all persons having an interest in property subject to the tax. The department of revenue is not required to conduct a search for persons interested in the proceedings or property. The department of revenue must mail a copy of the notice only to persons of whom the department has received actual notice as having an interest in the proceeding or property, and, if a probate or administrative proceeding has been commenced in this state, to persons who are listed in the court file as having an interest in the proceedings or property.

[ 1993 c 413 § 1; 1988 c 64 § 15.]

Structure Revised Code of Washington

Revised Code of Washington

Title 83 - Estate Taxation

Chapter 83.100 - Estate and Transfer Tax Act.

83.100.010 - Short title.

83.100.020 - Definitions.

83.100.040 - Estate tax imposed—Amount of tax.

83.100.046 - Deduction—Property used for farming—Requirements, conditions.

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

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.

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

83.100.110 - Tax lien.

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.

83.100.170 - Court order.

83.100.180 - Objections.

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.

83.100.902 - New chapter.

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.