RCW 83.110A.070
Securing payment of estate tax from property in possession of fiduciary.
(1) A fiduciary may defer a distribution of property until the fiduciary is satisfied that adequate provision for payment of the estate tax has been made.
(2) A fiduciary may withhold from a distributee the estate tax apportioned to and the estate tax required to be advanced by the distributee.
(3) As a condition to a distribution, a fiduciary may require the distributee to provide a bond or other security for the estate tax apportioned to and the estate tax required to be advanced by the distributee.
[ 2005 c 332 § 8.]
Structure Revised Code of Washington
Chapter 83.110A - Washington Uniform Estate Tax Apportionment Act.
83.110A.020 - Apportionment by will or other dispositive instrument.
83.110A.030 - Statutory apportionment of estate taxes.
83.110A.040 - Credits and deferrals.
83.110A.050 - Insulated property—Advancement of tax.
83.110A.060 - Apportionment and recapture of special elective benefits.
83.110A.070 - Securing payment of estate tax from property in possession of fiduciary.
83.110A.080 - Collection of estate tax by fiduciary.
83.110A.090 - Right of reimbursement.
83.110A.100 - Action to determine or enforce chapter—Application of chapter 11.96A RCW.
83.110A.110 - Uniformity of application and construction.
83.110A.902 - Effective date—2005 c 332.
83.110A.904 - Application—2005 c 332.
83.110A.905 - Construction—Chapter applicable to state registered domestic partnerships—2009 c 521.