Chapter 83.100 RCW

ESTATE AND TRANSFER TAX ACT

Sections

83.100.010Short title.
83.100.020Definitions.
83.100.040Estate tax imposedAmount of tax.
83.100.046DeductionProperty used for farmingRequirements, conditions.
83.100.047Marital deduction, qualified domestic trustElectionState registered domestic partner entitled to deductionOther deductions taken for income tax purposes disallowed.
83.100.048DeductionQualified family-owned business interests.
83.100.050Tax returnsFiling datesExtensionsExtensions during state of emergency.
83.100.060Date payment dueExtensions.
83.100.070Interest on amount duePenalty for late filingExceptionsRules.
83.100.080Department to issue release.
83.100.090Amended returnsAdjustments or final determinations.
83.100.095Examination by department of returns, other informationAssessment of additional tax, interest.
83.100.110Tax lien.
83.100.120Liability for failure to pay tax before distribution or delivery.
83.100.130Refund for overpaymentRequirements.
83.100.140Criminal acts relating to tax returns.
83.100.150Collection of taxFindings filed in court.
83.100.160Clerk to give notice of filings.
83.100.170Court order.
83.100.180Objections.
83.100.190Hearing by court.
83.100.200AdministrationRules.
83.100.210Application of chapter 82.32 RCWClosing 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 date1981 2nd ex.s. c 7.
83.100.906ConstructionChapter applicable to state registered domestic partnerships2009 c 521.
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