RCW 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 taxes due under this chapter. The rules shall have the same force and effect as if specifically set forth in this chapter, unless declared invalid by a judgment of a court of record not appealed from.
[ 1988 c 64 § 19.]
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.