Chapter 83.100 RCW

ESTATE AND TRANSFER TAX ACT

Sections
Short title.
Definitions.
Estate tax imposedAmount of tax.
DeductionProperty used for farmingRequirements, conditions.
Marital deduction, qualified domestic trustElectionState registered domestic partner entitled to deductionOther deductions taken for income tax purposes disallowed.
DeductionQualified family-owned business interests.
Tax returnsFiling datesExtensionsExtensions during state of emergency.
Date payment dueExtensions.
Interest on amount duePenalty for late filingExceptionsRules.
Department to issue release.
Amended returnsAdjustments or final determinations.
Examination by department of returns, other informationAssessment of additional tax, interest.
Tax lien.
Liability for failure to pay tax before distribution or delivery.
Refund for overpaymentRequirements.
Criminal acts relating to tax returns.
Collection of taxFindings filed in court.
Clerk to give notice of filings.
Court order.
Objections.
Hearing by court.
AdministrationRules.
Application of chapter 82.32 RCWClosing agreements authorized.
Deposit of funds into education legacy trust account.
Education legacy trust account.
Repeals and saving.
Section captions not part of law.
New chapter.
Effective date1981 2nd ex.s. c 7.
Captions1988 c 64.
Severability1988 c 64.
ConstructionChapter applicable to state registered domestic partnerships2009 c 521.