These documents are currently being revised to incorporate the changes made during the 2024 Legislative Session. Please consult the Sections Affected Table for changes made during the 2024 Legislative Session.
83.04.010 Property subject to tax. [1979 ex.s. c 209 § 1; 1961 c 292 § 2. Prior: 1961 c 15 § 83.04.010, part; prior: 1949 c 218 § 1, part; 1945 c 184 § 1, part; 1937 c 106 § 1, part; 1935 c 180 § 104, part; 1917 c 146 § 1, part; 1907 c 217 § 1, part; 1901 c 55 § 1, part; Rem. Supp. 1949 § 11201, part. Formerly RCW 83.04.010, part.] Repealed by 1981 2nd ex.s. c 7 § 83.100.160, effective January 1, 1982. 83.04.013 Authorized deductions from gross value. [1979 ex.s. c 209 § 2; 1961 c 292 § 3. Prior: 1961 c 15 § 83.04.010, part; prior: 1949 c 218 § 1, part; 1945 c 184 § 1, part; 1937 c 106 § 1, part; 1935 c 180 § 104, part; 1917 c 146 § 1, part; 1907 c 217 § 1, part; 1901 c 55 § 1, part; Rem. Supp. 1949 § 11201, part. Formerly RCW 83.04.010, part.] Repealed by 1981 2nd ex.s. c 7 § 83.100.160, effective January 1, 1982. 83.04.015 Persons liable for taxes. [1961 c 292 § 4. Prior: 1961 c 15 § 83.04.010, part; prior: 1949 c 218 § 1, part; 1945 c 184 § 1, part; 1937 c 106 § 1, part; 1935 c 180 § 104, part; 1917 c 146 § 1, part; 1907 c 217 § 1, part; 1901 c 55 § 1, part; Rem. Supp. 1949 § 11201, part. Formerly RCW 83.04.010, part.] Repealed by 1981 2nd ex.s. c 7 § 83.100.160, effective January 1, 1982. 83.04.020 Joint property and deposits. [1961 c 292 § 5. Prior: 1961 c 15 § 83.04.010, part; prior: 1949 c 218 § 1, part; 1945 c 184 § 1, part; 1937 c 106 § 1, part; 1935 c 180 § 104, part; 1917 c 146 § 1, part; 1907 c 217 § 1, part; 1901 c 55 § 1, part; Rem. Supp. 1949 § 11201, part. Formerly RCW 83.04.010, part.] Repealed by 1981 2nd ex.s. c 7 § 83.100.160, effective January 1, 1982. 83.04.023 Lien of tax. [1975 1st ex.s. c 278 § 98; 1961 c 292 § 6. Prior: 1961 c 15 § 83.04.010, part; prior: 1949 c 218 § 1, part; 1945 c 184 § 1, part; 1937 c 106 § 1, part; 1935 c 180 § 104, part; 1917 c 146 § 1, part; 1907 c 217 § 1, part; 1901 c 55 § 1, part; Rem. Supp. 1949 § 11201, part. Formerly RCW 83.44.090.] Repealed by 1981 2nd ex.s. c 7 § 83.100.160, effective January 1, 1982. 83.04.024 Qualified real property — Lien. [1979 ex.s. c 209 § 36.] Repealed by 1981 2nd ex.s. c 7 § 83.100.160, effective January 1, 1982. 83.04.025 Transfers to take effect after death. [1961 c 292 § 7. Prior: 1961 c 15 § 83.04.010, part; prior: 1949 c 218 § 1, part; 1945 c 184 § 1, part; 1937 c 106 § 1, part; 1935 c 180 § 104, part; 1917 c 146 § 1, part; 1907 c 217 § 1, part; 1901 c 55 § 1, part; Rem. Supp. 1949 § 11201, part. Formerly RCW 83.04.060.] Repealed by 1981 2nd ex.s. c 7 § 83.100.160, effective January 1, 1982. 83.04.027 Transfer of insurance. [1961 c 292 § 8. Prior: 1961 c 15 § 83.04.010; prior: 1949 c 218 § 1, part; 1945 c 184 § 1, part; 1937 c 106 § 1, part; 1935 c 180 § 104, part; 1917 c 146 § 1, part; 1907 c 217 § 1, part; 1901 c 55 § 1, part; Rem. Supp. 1949 § 11201, part. Formerly RCW 83.04.070.] Repealed by 1981 2nd ex.s. c 7 § 83.100.160, effective January 1, 1982. 83.04.030 Property outside state. [1979 ex.s. c 209 § 4; 1961 c 292 § 9; 1961 c 15 § 83.04.030. Prior: 1901 c 55 § 3; RRS § 11203.] Repealed by 1981 2nd ex.s. c 7 § 83.100.160, effective January 1, 1982. 83.04.040 Intangibles of nonresident. [1961 c 292 § 10; 1961 c 15 § 83.04.040. Prior: 1941 c 124 § 1; Rem. Supp. 1941 § 11201a.] Repealed by 1981 2nd ex.s. c 7 § 83.100.160, effective January 1, 1982. 83.04.050 Transfer in contemplation of death. [1961 c 15 § 83.04.050. Prior: 1929 c 205 § 5; RRS § 11201-a.] Repealed by 1979 ex.s. c 209 § 54. Later enactment, see RCW 83.04.055. 83.04.055 Transfer within three years of death. [1979 ex.s. c 209 § 5.] Repealed by 1981 2nd ex.s. c 7 § 83.100.160, effective January 1, 1982. 83.04.060 Transfers to take effect after death. [1949 c 218 § 1, part; 1945 c 184 § 1, part; 1937 c 106 § 1, part; 1935 c 180 § 104, part; 1917 c 146 § 1, part; 1907 c 217 § 1, part; 1901 c 55 § 1, part; Rem. Supp. 1949 § 11201, part.] Now codified as RCW 83.04.025. 83.04.070 Transfer of insurance. [1949 c 218 § 1, part; 1945 c 184 § 1, part; 1937 c 106 § 1, part; 1935 c 180 § 104, part; 1917 c 146 § 1, part; 1907 c 217 § 1, part; 1901 c 55 § 1, part; Rem. Supp. 1949 § 11201, part.] Now codified as RCW 83.04.027. 83.04.080 Exercise or termination of power of appointment. [1979 ex.s. c 209 § 6; 1961 c 15 § 83.04.080. Prior: 1931 c 134 § 2; RRS § 11201-c.] Repealed by 1981 2nd ex.s. c 7 § 83.100.160, effective January 1, 1982. 83.04.090 through 83.04.170 Transfers by powers of appointment. [1951 c 185 §§ 1-9.] Now codified as RCW 83.05.010 through 83.05.090.
[1979 ex.s. c 209 § 1; 1961 c 292 § 2. Prior: 1961 c 15 § 83.04.010, part; prior: 1949 c 218 § 1, part; 1945 c 184 § 1, part; 1937 c 106 § 1, part; 1935 c 180 § 104, part; 1917 c 146 § 1, part; 1907 c 217 § 1, part; 1901 c 55 § 1, part; Rem. Supp. 1949 § 11201, part. Formerly RCW 83.04.010, part.] Repealed by 1981 2nd ex.s. c 7 § 83.100.160, effective January 1, 1982.
[1979 ex.s. c 209 § 2; 1961 c 292 § 3. Prior: 1961 c 15 § 83.04.010, part; prior: 1949 c 218 § 1, part; 1945 c 184 § 1, part; 1937 c 106 § 1, part; 1935 c 180 § 104, part; 1917 c 146 § 1, part; 1907 c 217 § 1, part; 1901 c 55 § 1, part; Rem. Supp. 1949 § 11201, part. Formerly RCW 83.04.010, part.] Repealed by 1981 2nd ex.s. c 7 § 83.100.160, effective January 1, 1982.
[1961 c 292 § 4. Prior: 1961 c 15 § 83.04.010, part; prior: 1949 c 218 § 1, part; 1945 c 184 § 1, part; 1937 c 106 § 1, part; 1935 c 180 § 104, part; 1917 c 146 § 1, part; 1907 c 217 § 1, part; 1901 c 55 § 1, part; Rem. Supp. 1949 § 11201, part. Formerly RCW 83.04.010, part.] Repealed by 1981 2nd ex.s. c 7 § 83.100.160, effective January 1, 1982.
[1961 c 292 § 5. Prior: 1961 c 15 § 83.04.010, part; prior: 1949 c 218 § 1, part; 1945 c 184 § 1, part; 1937 c 106 § 1, part; 1935 c 180 § 104, part; 1917 c 146 § 1, part; 1907 c 217 § 1, part; 1901 c 55 § 1, part; Rem. Supp. 1949 § 11201, part. Formerly RCW 83.04.010, part.] Repealed by 1981 2nd ex.s. c 7 § 83.100.160, effective January 1, 1982.
[1975 1st ex.s. c 278 § 98; 1961 c 292 § 6. Prior: 1961 c 15 § 83.04.010, part; prior: 1949 c 218 § 1, part; 1945 c 184 § 1, part; 1937 c 106 § 1, part; 1935 c 180 § 104, part; 1917 c 146 § 1, part; 1907 c 217 § 1, part; 1901 c 55 § 1, part; Rem. Supp. 1949 § 11201, part. Formerly RCW 83.44.090.] Repealed by 1981 2nd ex.s. c 7 § 83.100.160, effective January 1, 1982.
[1979 ex.s. c 209 § 36.] Repealed by 1981 2nd ex.s. c 7 § 83.100.160, effective January 1, 1982.
[1961 c 292 § 7. Prior: 1961 c 15 § 83.04.010, part; prior: 1949 c 218 § 1, part; 1945 c 184 § 1, part; 1937 c 106 § 1, part; 1935 c 180 § 104, part; 1917 c 146 § 1, part; 1907 c 217 § 1, part; 1901 c 55 § 1, part; Rem. Supp. 1949 § 11201, part. Formerly RCW 83.04.060.] Repealed by 1981 2nd ex.s. c 7 § 83.100.160, effective January 1, 1982.
[1961 c 292 § 8. Prior: 1961 c 15 § 83.04.010; prior: 1949 c 218 § 1, part; 1945 c 184 § 1, part; 1937 c 106 § 1, part; 1935 c 180 § 104, part; 1917 c 146 § 1, part; 1907 c 217 § 1, part; 1901 c 55 § 1, part; Rem. Supp. 1949 § 11201, part. Formerly RCW 83.04.070.] Repealed by 1981 2nd ex.s. c 7 § 83.100.160, effective January 1, 1982.
[1979 ex.s. c 209 § 4; 1961 c 292 § 9; 1961 c 15 § 83.04.030. Prior: 1901 c 55 § 3; RRS § 11203.] Repealed by 1981 2nd ex.s. c 7 § 83.100.160, effective January 1, 1982.
[1961 c 292 § 10; 1961 c 15 § 83.04.040. Prior: 1941 c 124 § 1; Rem. Supp. 1941 § 11201a.] Repealed by 1981 2nd ex.s. c 7 § 83.100.160, effective January 1, 1982.
[1961 c 15 § 83.04.050. Prior: 1929 c 205 § 5; RRS § 11201-a.] Repealed by 1979 ex.s. c 209 § 54. Later enactment, see RCW 83.04.055.
[1979 ex.s. c 209 § 5.] Repealed by 1981 2nd ex.s. c 7 § 83.100.160, effective January 1, 1982.
[1949 c 218 § 1, part; 1945 c 184 § 1, part; 1937 c 106 § 1, part; 1935 c 180 § 104, part; 1917 c 146 § 1, part; 1907 c 217 § 1, part; 1901 c 55 § 1, part; Rem. Supp. 1949 § 11201, part.] Now codified as RCW 83.04.025.
[1949 c 218 § 1, part; 1945 c 184 § 1, part; 1937 c 106 § 1, part; 1935 c 180 § 104, part; 1917 c 146 § 1, part; 1907 c 217 § 1, part; 1901 c 55 § 1, part; Rem. Supp. 1949 § 11201, part.] Now codified as RCW 83.04.027.
[1979 ex.s. c 209 § 6; 1961 c 15 § 83.04.080. Prior: 1931 c 134 § 2; RRS § 11201-c.] Repealed by 1981 2nd ex.s. c 7 § 83.100.160, effective January 1, 1982.
[1951 c 185 §§ 1-9.] Now codified as RCW 83.05.010 through 83.05.090.