Sections

83.56.005  "Calendar year" defined.

[1961 c 15 § 83.56.005. Prior: 1941 c 119 § 29; Rem. Supp. 1941 § 11218-41.]
Repealed by 1979 ex.s. c 210 § 23, effective January 1, 1980. Later enactment, see RCW 83.58.010.

83.56.010  "Deficiency" defined.

[1961 c 15 § 83.56.010. Prior: 1941 c 119 § 12; Rem. Supp. 1941 § 11218-24.]
Repealed by 1979 ex.s. c 210 § 23, effective January 1, 1980.

83.56.020  "Net gifts" defined.

[1961 c 15 § 83.56.020. Prior: 1945 c 206 § 2, part; 1941 c 119 § 4, part; Rem. Supp. 1945 § 11218-14, part.]
Repealed by 1979 ex.s. c 210 § 23, effective January 1, 1980. Later enactment, see RCW 83.58.010.

83.56.030  Transfers subject to tax.

[1969 ex.s. c 274 § 2; 1961 c 15 § 83.56.030. Prior: 1941 c 119 § 1; Rem. Supp. 1941 § 11218-11.]
Repealed by 1979 ex.s. c 210 § 23, effective January 1, 1980. Later enactment, see RCW 83.58.020.

83.56.031  through 83.56.038 Gift of power of appointment.

[1951 c 185 §§ 10-17.]
Now codified as RCW 83.60.010 through 83.60.080.

83.56.040  Tax imposed — Basic exemptions.

[1961 c 15 § 83.56.040. Prior: 1953 c 139 § 1; 1945 c 206 § 1; 1943 c 270 § 1; 1941 c 119 § 2; Rem. Supp. 1945 § 11218-12.]
Repealed by 1979 ex.s. c 210 § 23, effective January 1, 1980. Later enactment, see RCW 83.58.030.

83.56.050  Annual exclusion of three thousand dollars.

[1973 1st ex.s. c 146 § 1; 1971 ex.s. c 292 § 69; 1965 ex.s. c 67 § 1; 1961 c 15 § 83.56.050. Prior: 1945 c 206 § 2, part; 1941 c 119 § 4, part; Rem. Supp. 1945 § 11218-14, part.]
Repealed by 1979 ex.s. c 210 § 23, effective January 1, 1980. Later enactment, see RCW 83.58.040.

83.56.060  Deductions — Gifts to certain entities.

[1961 c 15 § 83.56.060. Prior: 1949 c 140 § 2; 1941 c 119 § 5; Rem. Supp. 1949 § 11218-15.]
Repealed by 1979 ex.s. c 210 § 23, effective January 1, 1980. Later enactment, see RCW 83.58.070.

83.56.070  Transfer for inadequate consideration.

[1961 c 15 § 83.56.070. Prior: 1941 c 119 § 3; Rem. Supp. 1941 § 11218-13.]
Repealed by 1979 ex.s. c 210 § 23, effective January 1, 1980. Later enactment, see RCW 83.58.050.

83.56.080  Valuation of property other than money.

[1975 1st ex.s. c 278 § 125; 1961 c 15 § 83.56.080. Prior: 1941 c 119 § 6; Rem. Supp. 1941 § 11218-16.]
Repealed by 1979 ex.s. c 210 § 23, effective January 1, 1980. Later enactment, see RCW 83.58.050.

83.56.090  Returns — Date of filing.

[1975 1st ex.s. c 278 § 126; 1961 c 15 § 83.56.090. Prior: 1957 c 285 § 3; 1941 c 119 § 7; Rem. Supp. 1941 § 11218-17.]
Repealed by 1979 ex.s. c 210 § 23, effective January 1, 1980. Later enactment, see RCW 83.58.080.

83.56.100  Donor to keep records and make returns.

[1975 1st ex.s. c 278 § 127; 1961 c 15 § 83.56.100. Prior: 1941 c 119 § 8; Rem. Supp. 1941 § 11218-18.]
Repealed by 1979 ex.s. c 210 § 23, effective January 1, 1980. Later enactment, see RCW 83.58.080.

83.56.110  Payment of tax — Disposition of revenue.

[1975 1st ex.s. c 278 § 128; 1961 c 15 § 83.56.110. Prior: 1957 c 285 § 4; 1941 c 119 § 9; Rem. Supp. 1941 § 11218-19.]
Repealed by 1979 ex.s. c 210 § 23, effective January 1, 1980. Later enactment, see RCW 83.58.080.

83.56.120  Lien of tax.

[1961 c 15 § 83.56.120. Prior: 1941 c 119 § 10; Rem. Supp. 1941 § 11218-20.]
Repealed by 1979 ex.s. c 210 § 23, effective January 1, 1980. Later enactment, see RCW 83.58.130.

83.56.130  Recordation of certificate of nonpayment attaches lien to realty.

[1975 1st ex.s. c 278 § 129; 1961 c 15 § 83.56.130. Prior: 1941 c 119 § 10a; Rem. Supp. 1941 § 11218-21.]
Repealed by 1979 ex.s. c 210 § 23, effective January 1, 1980. Later enactment, see RCW 83.58.130.

83.56.140  Release of lien.

[1975 1st ex.s. c 278 § 130; 1961 c 15 § 83.56.140. Prior: 1941 c 119 § 10b; Rem. Supp. 1941 § 11218-22.]
Repealed by 1979 ex.s. c 210 § 23, effective January 1, 1980. Later enactment, see RCW 83.58.130.

83.56.150  Determination of correct tax.

[1975 1st ex.s. c 278 § 131; 1961 c 15 § 83.56.150. Prior: 1941 c 119 § 11; Rem. Supp. 1941 § 11218-23.]
Repealed by 1979 ex.s. c 210 § 23, effective January 1, 1980. Later enactment, see RCW 83.58.120.

83.56.160  Deficiency assessment — Review.

[1971 c 81 § 151; 1961 c 15 § 83.56.160. Prior: 1941 c 119 § 13; Rem. Supp. 1941 § 11218-25.]
Repealed by 1979 ex.s. c 210 § 23, effective January 1, 1980.

83.56.170  Interest on deficiency assessments.

[1975 1st ex.s. c 278 § 132; 1961 c 15 § 83.56.170. Prior: 1941 c 119 § 21; Rem. Supp. 1941 § 11218-33.]
Repealed by 1979 ex.s. c 210 § 23, effective January 1, 1980.

83.56.180  Jeopardy assessment.

[1975 1st ex.s. c 278 § 133; 1961 c 15 § 83.56.180. Prior: 1941 c 119 § 14; Rem. Supp. 1941 § 11218-26.]
Repealed by 1979 ex.s. c 210 § 23, effective January 1, 1980.

83.56.190  Interest on jeopardy assessment.

[1961 c 15 § 83.56.190. Prior: 1941 c 119 § 22; Rem. Supp. 1941 § 11218-34.]
Repealed by 1979 ex.s. c 210 § 23, effective January 1, 1980.

83.56.200  Time limited for making assessment.

[1975 1st ex.s. c 278 § 134; 1961 c 15 § 83.56.200. Prior: 1941 c 119 § 16; Rem. Supp. 1941 § 11218-27.]
Repealed by 1979 ex.s. c 210 § 23, effective January 1, 1980. Later enactment, see RCW 83.58.150.

83.56.210  Suspension of statute of limitations.

[1975 1st ex.s. c 278 § 135; 1961 c 15 § 83.56.210. Prior: 1941 c 119 § 17; Rem. Supp. 1941 § 11218-29.]
Repealed by 1979 ex.s. c 210 § 23, effective January 1, 1980.

83.56.220  Interest on delinquent taxes.

[1975 1st ex.s. c 278 § 136; 1961 c 15 § 83.56.220. Prior: 1941 c 119 § 23; Rem. Supp. 1941 § 11218-35.]
Repealed by 1979 ex.s. c 210 § 23, effective January 1, 1980. Later enactment, see RCW 83.58.140.

83.56.230  Interest when time is extended.

[1961 c 15 § 83.56.230. Prior: 1941 c 119 § 20; Rem. Supp. 1941 § 11218-32.]
Repealed by 1979 ex.s. c 210 § 23, effective January 1, 1980.

83.56.240  Credit or refund for overpayment — Claim — Time limit.

[1975 1st ex.s. c 278 § 137; 1961 c 15 § 83.56.240. Prior: 1941 c 119 § 27; Rem. Supp. 1941 § 11218-39.]
Repealed by 1979 ex.s. c 210 § 23, effective January 1, 1980. Later enactment, see RCW 83.58.160.

83.56.250  Liability of transferee or fiduciary — Statute of limitations — Injunctions prohibited.

[1975 1st ex.s. c 278 § 138; 1961 c 15 § 83.56.250. Prior: 1941 c 119 § 25; Rem. Supp. 1941 § 11218-37. Formerly RCW 83.56.250 and 83.56.260.]
Repealed by 1979 ex.s. c 210 § 23, effective January 1, 1980.

83.56.260  Injunctions prohibited.

[1941 c 119 § 25, part; Rem. Supp. 1941 § 11218-37, part.]
Now codified as part of RCW 83.56.250.

83.56.270  Powers and duties of fiduciary.

[1975 1st ex.s. c 278 § 139; 1961 c 15 § 83.56.270. Prior: 1941 c 119 § 26; Rem. Supp. 1941 § 11218-38.]
Repealed by 1979 ex.s. c 210 § 23, effective January 1, 1980.

83.56.280  Civil penalty for failure to file return.

[1975 1st ex.s. c 278 § 140; 1961 c 15 § 83.56.280. Prior: 1941 c 119 § 18; Rem. Supp. 1941 § 11218-30.]
Repealed by 1979 ex.s. c 210 § 23, effective January 1, 1980.

83.56.290  Civil penalties for negligent or fraudulent deficiencies.

[1961 c 15 § 83.56.290. Prior: 1941 c 119 § 19; Rem. Supp. 1941 § 11218-31.]
Repealed by 1979 ex.s. c 210 § 23, effective January 1, 1980.

83.56.300  Criminal penalty.

[1961 c 15 § 83.56.300. Prior: 1941 c 119 § 24; Rem. Supp. 1941 § 11218-36.]
Repealed by 1979 ex.s. c 210 § 23, effective January 1, 1980. Later enactment, see RCW 83.58.180.

83.56.310  Rules and regulations.

[1975 1st ex.s. c 278 § 141; 1961 c 15 § 83.56.310. Prior: 1941 c 119 § 28; Rem. Supp. 1941 § 11218-40.]
Repealed by 1979 ex.s. c 210 § 23, effective January 1, 1980. Later enactment, see RCW 83.58.190.

83.56.320  Compromise or waiver of interest assessed.

[1975 1st ex.s. c 278 § 142; 1961 c 15 § 83.56.320. Prior: 1955 c 119 § 1.]
Repealed by 1979 ex.s. c 210 § 23, effective January 1, 1980. Later enactment, see RCW 83.58.140.

83.56.900  Short title.

[1961 c 15 § 83.56.900. Prior: 1941 c 119 § 30; Rem. Supp. 1941 § 11218-42.]
Repealed by 1979 ex.s. c 210 § 23, effective January 1, 1980. Later enactment, see RCW 83.58.900.