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Chapter 458-57 WAC

Last Update: 1/22/09

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 filed—Penalty for late filing—Interest on late payments—Waiver or cancellation of penalty—Application of payment.
Administration of the tax—Releases, 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 there are out-of-state assets.
Washington estate tax return to be filed—Penalty for late filing—Interest on late payments—Waiver or cancellation of penalty—Application of payment.
Administration of the tax—Releases, amended returns, refunds, and statute of limitations.
Farm deduction.
Escheat estates and absentee distributee (missing heir) property.