Sections

83.58.010  Definitions.

[1979 ex.s. c 210 § 1.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.

83.58.020  Tax imposed — Transfers subject to tax.

[1979 ex.s. c 210 § 2.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.

83.58.030  Computation of tax — Exemption — Rates.

[1979 ex.s. c 210 § 3.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.

83.58.040  Annual exclusion of three thousand dollars.

[1979 ex.s. c 210 § 4.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.

83.58.050  Valuation of property other than money — Transfer for inadequate consideration.

[1979 ex.s. c 210 § 5.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.

83.58.060  Transfer of community property — Transfer of separate property.

[1979 ex.s. c 210 § 6.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.

83.58.070  Exemptions — Gifts to certain entities.

[1979 ex.s. c 210 § 7.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.

83.58.080  Returns — Form — Filing — Payment of tax — Disposition of revenue — Persons required to keep records and make returns — Filing of corrected federal gift tax return — Corrected valuation.

[1979 ex.s. c 210 § 8.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.

83.58.090  Disclaimer of interest.

[1979 ex.s. c 210 § 9.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.

83.58.100  Transfers not subject to tax — Retirement and pension plans, trusts, and annuity contracts.

[1979 ex.s. c 210 § 10.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.

83.58.110  Disallowance of exemption and credit — Nonresident donor.

[1979 ex.s. c 210 § 11.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.

83.58.120  Incorrect return or failure to file return — Computation letter — Determination letter — Determination of tax liability by court action — Waiver of restrictions.

[1979 ex.s. c 210 § 12.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.

83.58.130  Notice of lien of tax — Filing — Effect.

[1979 ex.s. c 210 § 13.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.

83.58.140  Interest on unpaid tax — Waiver or elimination of interest.

[1979 ex.s. c 210 § 14.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.

83.58.150  Mailing of determination letter — Statute of limitations.

[1979 ex.s. c 210 § 15.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.

83.58.160  Overpayment of tax — Credit — Refund — Limitations.

[1979 ex.s. c 210 § 16.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.

83.58.170  Failure to make and file return — Penalty — Exception — Collection.

[1979 ex.s. c 210 § 17.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.

83.58.180  Gift tax fraud — Criminal penalty.

[1979 ex.s. c 210 § 18.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.

83.58.190  Rule-making authority.

[1979 ex.s. c 210 § 19.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.

83.58.900  Short title.

[1979 ex.s. c 210 § 20.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.

83.58.901  Severability — 1979 ex.s. c 210.

[1979 ex.s. c 210 § 21.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.