Chapter 458-57 WAC

Last Update: 6/27/14

STATE OF WASHINGTON ESTATE AND TRANSFER TAX REFORM ACT RULES

WAC Sections

458-57-005Nature of estate tax, definitions.
458-57-015Valuation of property, property subject to estate tax, how to calculate the tax.
458-57-017Property subject to generation-skipping transfer tax, how to calculate the tax, allocation of generation-skipping transfer exemption.
458-57-025Determining the tax liability of nonresidents.
458-57-035Washington estate tax return to be filed—Penalty for late filing—Interest on late payments—Waiver or cancellation of penalty—Application of payment.
458-57-045Administration of the tax—Releases, amended returns, and refunds.
458-57-105Nature of estate tax, definitions.
458-57-115Valuation of property, property subject to estate tax, and how to calculate the tax.
458-57-125Apportionment of tax when out-of-state property is included in the gross estate of a decedent.
458-57-135Washington estate tax return to be filed—Penalty for late filing—Interest on late payments—Waiver or cancellation of penalty—Application of payment.
458-57-145Administration of the tax—Releases, amended returns, refunds, and statute of limitations.
458-57-155Farm deduction.
458-57-165Escheat estates and absentee distributee (missing heir) property.
458-57-175Qualified family-owned business interests.
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