RCW 83.110A.904
Application—2005 c 332.
(1) This act takes effect for estate tax due on account of decedents who die on or after January 1, 2006.
(2) Sections 2 through 7 of this act do not apply to a decedent who dies after December 31, 2005, if the decedent continuously lacked testamentary capacity from January 1, 2006, until the date of death. For such a decedent, estate tax must be apportioned pursuant to the law in effect immediately before January 1, 2006.
[ 2005 c 332 § 14.]
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.