Search

Chapter 458-57 WAC

Last Update: 6/27/14

STATE OF WASHINGTON ESTATE AND TRANSFER TAX REFORM ACT RULES

WAC Sections

Nature of estate tax, definitions.
Valuation of property, property subject to estate tax, how to calculate the tax.
Property subject to generation-skipping transfer tax, how to calculate the tax, allocation of generation-skipping transfer exemption.
Determining the tax liability of nonresidents.
Washington estate tax return to be filedPenalty for late filingInterest on late paymentsWaiver or cancellation of penaltyApplication of payment.
Administration of the taxReleases, amended returns, and refunds.
Nature of estate tax, definitions.
Valuation of property, property subject to estate tax, and how to calculate the tax.
Apportionment of tax when out-of-state property is included in the gross estate of a decedent.
Washington estate tax return to be filedPenalty for late filingInterest on late paymentsWaiver or cancellation of penaltyApplication of payment.
Administration of the taxReleases, amended returns, refunds, and statute of limitations.
Farm deduction.
Escheat estates and absentee distributee (missing heir) property.
Qualified family-owned business interests.