Chapter 83.44.110 RCW Dispositions

PAYMENT OF INHERITANCE TAX — ENFORCEMENT — COMPROMISE


Sections

83.44.010  Taxes when due — Interest.
[1979 ex.s. c 209 § 22; 1971 ex.s. c 132 § 1; 1967 ex.s. c 149 § 29; 1961 c 15 § 83.44.010. Prior: 1959 c 296 § 1; prior: (i) 1945 c 184 § 4; 1939 c 202 § 4; 1917 c 146 § 3; 1907 c 217 § 7; 1901 c 55 § 12; Rem. Supp. 1945 § 11210. (ii) 1945 c 184 § 5, part; 1935 c 180 § 111, part; 1907 c 217 § 10, part; 1901 c 55 § 18, part; Rem. Supp. 1945 § 11217, part.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.


83.44.020  Extension of time if estate complicated.
[1961 c 15 § 83.44.020. Prior: 1901 c 55 § 16; RRS § 11214.]
Repealed by 1979 ex.s. c 209 § 54. Later enactment, see RCW 83.44.025.


83.44.025  Extension of time for reasonable cause.
[1979 ex.s. c 209 § 24.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.


83.44.030  Tax on corporate stock — How paid.
[1975 1st ex.s. c 278 § 120; 1961 c 15 § 83.44.030. Prior: 1907 c 217 § 8; 1901 c 55 § 14; RRS § 11212.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.


83.44.040  Devise or bequest to fiduciary in lieu of commission — Excess liable to tax.
[1975 1st ex.s. c 278 § 121; 1961 c 15 § 83.44.040. Prior: 1907 c 217 § 5; 1901 c 55 § 9; RRS § 12207.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.


83.44.050  When legatee or devisee must pay tax — Lien.
[1975 1st ex.s. c 278 § 122; 1961 c 15 § 83.44.050. Prior: 1907 c 217 § 6; 1901 c 55 § 10; RRS § 11208.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.


83.44.060  Fiduciaries must deduct or collect tax — Withholding delivery of legacy or property.
[1961 c 15 § 83.44.060. Prior: 1901 c 55 § 11; RRS § 11209.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.


83.44.070  Compromise when liability doubtful.
[1975 1st ex.s. c 278 § 123; 1961 c 15 § 83.44.070. Prior: 1907 c 217 § 9; 1901 c 55 § 17; RRS § 11215.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.


83.44.080  Interest paid on refunds — Demand for refund.
[1979 ex.s. c 209 § 21; 1969 c 73 § 1; 1961 c 15 § 83.44.080. Prior: 1931 c 134 § 6; RRS § 11210-a.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.


83.44.090  Lien of tax.

Repealed and reenacted as part of RCW 83.04.010 by 1961 c 15 §§ 83.04.010, 83.98.040; and subsequently recodified as RCW 83.04.023 by 1961 c 292 § 6.


83.44.100  Disposition of money received.
[1961 c 15 § 83.44.100. Prior: 1945 c 249 § 10; 1943 c 156 § 12a; 1935 c 180 § 211; Rem. Supp. 1945 § 8370-211.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.


83.44.110  No decree of distribution or discharge of fiduciary from liability until tax paid.
[1979 c 107 § 24; 1961 c 292 § 22; 1961 c 15 § 83.44.110. Prior: 1947 c 21 § 1; 1939 c 202 § 3(107n); 1935 c 180 § 107(n); Rem. Supp. 1947 § 11202-1n. Formerly RCW 83.52.010.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.