RCW 83.100.230
Education legacy trust account.
The education legacy trust account is created in the state treasury. Money in the account may be spent only after appropriation. Expenditures from the account may be used only for support of the common schools, and for expanding access to higher education through funding for new enrollments and financial aid, early learning and child care programs, and other educational improvement efforts.
[ 2021 c 199 § 105; 2021 c 196 § 3; 2019 c 415 § 990; 2017 3rd sp.s. c 1 § 991; 2015 3rd sp.s. c 4 § 977; 2012 1st sp.s. c 10 § 7; 2010 1st sp.s. c 37 § 953; 2008 c 329 § 924; 2005 c 514 § 1101.]
NOTES:
Effective date—2021 c 199 §§ 105 and 503: "Sections 105 and 503 of this act are necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and take effect immediately [May 7, 2021]." [ 2021 c 199 § 610.]
Short title—Findings—Intent—Conflict with federal requirements—2021 c 199: See notes following RCW 43.216.770.
Automatic expiration date and tax preference performance statement exemption—2021 c 196: See note following RCW 82.87.010.
Effective date—2019 c 415: See note following RCW 28B.20.476.
Effective date—2017 3rd sp.s. c 1: See note following RCW 43.41.455.
Effective dates—2015 3rd sp.s. c 4: See note following RCW 28B.15.069.
Purpose—Construction—2012 1st sp.s. c 10: See note following RCW 84.52.0531.
Effective date—2010 1st sp.s. c 37: See note following RCW 13.06.050.
Severability—Effective date—2008 c 329: See notes following RCW 28B.105.110.
Effective date—2005 c 514: "Except for sections 110(5), 114 through 116, 401 through 403, 501, 701, 1001 through 1004, 1106, 1201, 1311, and 1312 of this act, this act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect July 1, 2005." [ 2005 c 514 § 1302.]
Part headings not law—Severability—2005 c 514: See notes following RCW 82.12.808.
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.