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Chapter 83.100 RCW

ESTATE AND TRANSFER TAX ACT

Sections

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