RCW 83.100.906
Construction—Chapter applicable to state registered domestic partnerships—2009 c 521.
For the purposes of this chapter, the terms spouse, marriage, marital, husband, wife, widow, widower, next of kin, and family shall be interpreted as applying equally to state registered domestic partnerships or individuals in state registered domestic partnerships as well as to marital relationships and married persons, and references to dissolution of marriage shall apply equally to state registered domestic partnerships that have been terminated, dissolved, or invalidated, to the extent that such interpretation does not conflict with federal law. Where necessary to implement chapter 521, Laws of 2009, gender-specific terms such as husband and wife used in any statute, rule, or other law shall be construed to be gender neutral, and applicable to individuals in state registered domestic partnerships.
[ 2009 c 521 § 190.]
NOTES:
Effective dates—2009 c 521 §§ 5-8, 79, 87-103, 107, 151, 165, 166, 173-175, and 190-192: See note following RCW 2.10.900.
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.