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Chapter 83.100 RCW


RCW Sections

83.100.010Short title.
83.100.040Estate tax imposed -- Amount of tax.
83.100.046Deduction--Property used for farming--Requirements, conditions.
83.100.047Marital deduction, qualified domestic trust -- Election--State registered domestic partner entitled to deduction -- Other deductions taken for income tax purposes disallowed.
83.100.048Deduction -- Qualified family-owned business interests.
83.100.050Tax returns -- Filing dates -- Extensions -- Extensions during state of emergency.
83.100.060Date payment due -- Extensions.
83.100.070Interest on amount due -- Penalty for late filing -- Exceptions -- Rules.
83.100.080Department to issue release.
83.100.090Amended returns -- Adjustments or final determinations.
83.100.095Examination by department of returns, other information--Assessment of additional tax, interest.
83.100.110Tax lien.
83.100.120Liability for failure to pay tax before distribution or delivery.
83.100.130Refund for overpayment -- Requirements.
83.100.140Criminal acts relating to tax returns.
83.100.150Collection of tax -- Findings filed in court.
83.100.160Clerk to give notice of filings.
83.100.170Court order.
83.100.190Hearing by court.
83.100.200Administration -- Rules.
83.100.210Application of chapter 82.32 RCW--Closing agreements authorized.
83.100.220Deposit of funds into education legacy trust account.
83.100.230Education legacy trust account.
83.100.900Repeals and saving.
83.100.901Section captions not part of law.
83.100.902New chapter.
83.100.903Effective date -- 1981 2nd ex.s. c 7.
83.100.904Captions -- 1988 c 64.
83.100.905Severability -- 1988 c 64.
83.100.906Construction -- Chapter applicable to state registered domestic partnerships -- 2009 c 521.