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RCWs
>
Title 83
>
Chapter 83.100
Complete Chapter
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RCW Dispositions
Chapter
83.100
RCW
ESTATE AND TRANSFER TAX ACT
Sections
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83.100.010
Short title.
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83.100.020
Definitions.
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83.100.040
Estate tax imposed
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Amount of tax.
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83.100.046
Deduction
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Property used for farming
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Requirements, conditions.
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83.100.047
Marital deduction, qualified domestic trust
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Election
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State registered domestic partner entitled to deduction
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Other deductions taken for income tax purposes disallowed.
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83.100.048
Deduction
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Qualified family-owned business interests.
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83.100.050
Tax returns
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Filing dates
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Extensions
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Extensions during state of emergency
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Exemption.
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83.100.060
Date payment due
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Extensions.
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83.100.070
Interest on amount due
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Penalty for late filing
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Exceptions
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Rules.
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83.100.080
Department to issue release.
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83.100.090
Amended returns
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Adjustments or final determinations.
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83.100.095
Examination by department of returns, other information
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Assessment of additional tax, interest.
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83.100.110
Tax lien.
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83.100.120
Liability for failure to pay tax before distribution or delivery.
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83.100.130
Refund for overpayment
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Requirements.
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83.100.140
Criminal acts relating to tax returns.
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83.100.150
Collection of tax
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Findings filed in court.
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83.100.160
Clerk to give notice of filings.
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83.100.170
Court order.
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83.100.180
Objections.
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83.100.190
Hearing by court.
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83.100.200
Administration
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Rules.
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83.100.210
Application of chapter
82.32
RCW
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Closing agreements authorized.
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83.100.220
Deposit of funds into education legacy trust account.
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83.100.230
Education legacy trust account.
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83.100.900
Repeals and saving.
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83.100.901
Section captions not part of law.
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83.100.902
New chapter.
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83.100.903
Effective date
—
1981 2nd ex.s. c 7.
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83.100.906
Construction
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Chapter applicable to state registered domestic partnerships
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2009 c 521.
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