HTML has links - PDF has Authentication

Chapter 458-57 WAC

|Show DispositionsLast Update: 6/27/14

STATE OF WASHINGTON ESTATE AND TRANSFER TAX REFORM ACT RULES

WAC Sections

HTMLPDF458-57-005Nature of estate tax, definitions.
HTMLPDF458-57-015Valuation of property, property subject to estate tax, how to calculate the tax.
HTMLPDF458-57-017Property subject to generation-skipping transfer tax, how to calculate the tax, allocation of generation-skipping transfer exemption.
HTMLPDF458-57-025Determining the tax liability of nonresidents.
HTMLPDF458-57-035Washington estate tax return to be filed—Penalty for late filing—Interest on late payments—Waiver or cancellation of penalty—Application of payment.
HTMLPDF458-57-045Administration of the tax—Releases, amended returns, and refunds.
HTMLPDF458-57-105Nature of estate tax, definitions.
HTMLPDF458-57-115Valuation of property, property subject to estate tax, and how to calculate the tax.
HTMLPDF458-57-125Apportionment of tax when out-of-state property is included in the gross estate of a decedent.
HTMLPDF458-57-135Washington estate tax return to be filed—Penalty for late filing—Interest on late payments—Waiver or cancellation of penalty—Application of payment.
HTMLPDF458-57-145Administration of the tax—Releases, amended returns, refunds, and statute of limitations.
HTMLPDF458-57-155Farm deduction.
HTMLPDF458-57-165Escheat estates and absentee distributee (missing heir) property.
HTMLPDF458-57-175Qualified family-owned business interests.
Site Contents
Selected content listed in alphabetical order under each group