Revised Code of Washington
Title 83 - Estate Taxation
Chapter 83.100 - Estate and Transfer Tax Act.

83.100.010 - Short title. - RCW 83.100.010 Short title. This chapter may be cited as...

83.100.020 - Definitions. - RCW 83.100.020 Definitions. The definitions in this section apply throughout...

83.100.040 - Estate tax imposed—Amount of tax. - RCW 83.100.040 Estate tax imposed—Amount of tax. (1) A tax...

83.100.046 - Deduction—Property used for farming—Requirements, conditions. - RCW 83.100.046 Deduction—Property used for farming—Requirements, conditions. (1) For the...

83.100.047 - Marital deduction, qualified domestic trust—Election—State registered domestic partner entitled to deduction—Other deductions taken for income tax purposes disallowed. - RCW 83.100.047 Marital deduction, qualified domestic trust—Election—State registered domestic partner...

83.100.048 - Deduction—Qualified family-owned business interests. - RCW 83.100.048 Deduction—Qualified family-owned business interests. (1) For the purposes...

83.100.050 - Tax returns—Filing dates—Extensions—Extensions during state of emergency. - RCW 83.100.050 Tax returns—Filing dates—Extensions—Extensions during state of emergency. (1)...

83.100.060 - Date payment due—Extensions. - RCW 83.100.060 Date payment due—Extensions. (1) The taxes imposed by...

83.100.070 - Interest on amount due—Penalty for late filing—Exceptions—Rules. - RCW 83.100.070 Interest on amount due—Penalty for late filing—Exceptions—Rules. (1)...

83.100.080 - Department to issue release. - RCW 83.100.080 Department to issue release. The department shall issue...

83.100.090 - Amended returns—Adjustments or final determinations. - RCW 83.100.090 Amended returns—Adjustments or final determinations. Notwithstanding the periods...

83.100.095 - Examination by department of returns, other information—Assessment of additional tax, interest. - RCW 83.100.095 Examination by department of returns, other information—Assessment of...

83.100.110 - Tax lien. - RCW 83.100.110 Tax lien. (1) Unless any tax due under...

83.100.120 - Liability for failure to pay tax before distribution or delivery. - RCW 83.100.120 Liability for failure to pay tax before distribution...

83.100.130 - Refund for overpayment—Requirements. - RCW 83.100.130 Refund for overpayment—Requirements. (1) If, upon receipt of...

83.100.140 - Criminal acts relating to tax returns. - RCW 83.100.140 Criminal acts relating to tax returns. Any person...

83.100.150 - Collection of tax—Findings filed in court. - RCW 83.100.150 Collection of tax—Findings filed in court. The department...

83.100.160 - Clerk to give notice of filings. - RCW 83.100.160 Clerk to give notice of filings. Upon filing...

83.100.170 - Court order. - RCW 83.100.170 Court order. At any time after the expiration...

83.100.180 - Objections. - RCW 83.100.180 Objections. At any time prior to the making...

83.100.190 - Hearing by court. - RCW 83.100.190 Hearing by court. Upon the hearing of objections...

83.100.200 - Administration—Rules. - RCW 83.100.200 Administration—Rules. The department shall adopt such rules as...

83.100.210 - Application of chapter 82.32 RCW—Closing agreements authorized. - RCW 83.100.210 Application of chapter 82.32 RCW—Closing agreements authorized. (1)...

83.100.220 - Deposit of funds into education legacy trust account. - RCW 83.100.220 Deposit of funds into education legacy trust account....

83.100.230 - Education legacy trust account. - RCW 83.100.230 Education legacy trust account. The education legacy trust...

83.100.900 - Repeals and saving. - RCW 83.100.900 Repeals and saving. (1) The following chapters and...

83.100.901 - Section captions not part of law. - RCW 83.100.901 Section captions not part of law. As used...

83.100.902 - New chapter. - RCW 83.100.902 New chapter. Sections 83.100.010 through 83.100.150 of this...

83.100.903 - Effective date—1981 2nd ex.s. c 7. - RCW 83.100.903 Effective date—1981 2nd ex.s. c 7. This act...

83.100.906 - Construction—Chapter applicable to state registered domestic partnerships—2009 c 521. - RCW 83.100.906 Construction—Chapter applicable to state registered domestic partnerships—2009 c...