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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

458-57-005 Nature of estate tax, definitions.
458-57-015 Valuation of property, property subject to estate tax, how to calculate the tax.
458-57-017 Property subject to generation-skipping transfer tax, how to calculate the tax, allocation of generation-skipping transfer exemption.
458-57-025 Determining the tax liability of nonresidents.
458-57-035 Washington estate tax return to be filed -- Penalty for late filing -- Interest on late payments -- Waiver or cancellation of penalty -- Application of payment.
458-57-045 Administration of the tax -- Releases, amended returns, and refunds.
458-57-105 Nature of estate tax, definitions.
458-57-115 Valuation of property, property subject to estate tax, and how to calculate the tax.
458-57-125 Apportionment of tax when there are out-of-state assets.
458-57-135 Washington estate tax return to be filed -- Penalty for late filing -- Interest on late payments -- Waiver or cancellation of penalty -- Application of payment.
458-57-145 Administration of the tax -- Releases, amended returns, refunds, and statute of limitations.
458-57-155 Farm deduction.
458-57-165 Escheat estates and absentee distributee (missing heir) property.