Chapter 458-57 WAC

Last Update: 6/27/14

STATE OF WASHINGTON ESTATE AND TRANSFER TAX REFORM ACT RULES

WAC Sections

458-57-005Nature of estate tax, definitions.
458-57-015Valuation of property, property subject to estate tax, how to calculate the tax.
458-57-017Property subject to generation-skipping transfer tax, how to calculate the tax, allocation of generation-skipping transfer exemption.
458-57-025Determining the tax liability of nonresidents.
458-57-035Washington estate tax return to be filed—Penalty for late filing—Interest on late payments—Waiver or cancellation of penalty—Application of payment.
458-57-045Administration of the tax—Releases, amended returns, and refunds.
458-57-105Nature of estate tax, definitions.
458-57-115Valuation of property, property subject to estate tax, and how to calculate the tax.
458-57-125Apportionment of tax when out-of-state property is included in the gross estate of a decedent.
458-57-135Washington estate tax return to be filed—Penalty for late filing—Interest on late payments—Waiver or cancellation of penalty—Application of payment.
458-57-145Administration of the tax—Releases, amended returns, refunds, and statute of limitations.
458-57-155Farm deduction.
458-57-165Escheat estates and absentee distributee (missing heir) property.
458-57-175Qualified family-owned business interests.
DISPOSITION OF SECTIONS FORMERLY CODIFIED IN THIS TITLE
458-57-010Scope of rules. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-010, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100. Later promulgation, see WAC 458-57-510.
458-57-020Nature of inheritance tax. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-020, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100. Later promulgation, see WAC 458-57-520.
458-57-030Property subject to inheritance tax. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-030, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100. Later promulgation, see WAC 458-57-530.
458-57-040Jurisdiction—Domicile of decedent. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-040, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-050Status and character of assets. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-050, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-060Valuation. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-060, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-070Valuation—Real estate. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-070, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-080Valuation—Gold and silver bullion. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-080, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-090Valuation—Securities. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-090, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-100Closely held securities—Partnerships—Sole proprietorships. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-100, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-110Valuation of certain life insurance and annuity contracts—Valuation of shares in an open-end investment company. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-110, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-120Notes—Other intangibles. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-120, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-130Real estate contracts. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-130, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-140Cash on hand or on deposit. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-140, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-150Tangible personal property, household and personal effects. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-150, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-160Valuation of annuities, life estates, terms for years, remainders, and reversions. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-160, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-170Tables for valuation of annuities, life estates, terms for years, remainders, and reversions for estates of decedents dying on and after May 30, 1979. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-170, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-180Transfers prior to death—Computation of time—Valuation—Contemplation. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-180, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-190Deductions. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-190, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-200Nondeductible items. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-200, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-210Exempt entities. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-210, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-220Classes of beneficiaries—Heirs. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-220, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-230Exemptions—Class A. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-230, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-240Exemptions—Classes B and C. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-240, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-250Exemptions—Aliens. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-250, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-260Insurance—Exemptions. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-260, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-270Prorating of exemptions. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-270, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-280Prorating costs and fees. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-280, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-290Credit for property previously taxed. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-290, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-300Computation formula—Property previously taxed—Class A. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-300, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-310Computation formula—Property previously taxed—Portion of net second estate to class other than A. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-310, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-320Computation formula—Property previously taxed—Specific bequest second estate to class other than A. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-320, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-330Computation formula—Property previously taxed—Specific bequest and portion of net second estate to class other than A. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-330, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-340Federal credit for death taxes. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-340, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-350Payment of tax. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-350, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-360Payment of tax from residue—Tax on tax. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-360, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-370Deferral of tax—Power of appointment—Minimum and maximum tax—Secured tax. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-370, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-380Interest—Penalties. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-380, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-390Interest on unpaid tax. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-390, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-400Refunds. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-400, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-410Escheat estates—Heirs—How located and proof. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-410, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100. Later promulgation, see WAC 458-57-640.
458-57-420Preliminary statement. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-420, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-430Inventory and appraisement—Inventory of assets. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-430, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-440Inheritance tax returns—Duty to keep records and render statements—Filing of returns—Contents of returns. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-440, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-450Payment of inheritance tax—Extension of time—Basis for—Reasonable cause—Undue hardship. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-450, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-460Inheritance tax—Extension of time for payment—Failure to pay on time. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-460, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-470Inheritance tax—Extension of time for payment—Security. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-470, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-480Closely held businesses—What constitutes. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-480, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-490Qualified or special use—Application of statutory and regulatory provisions. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-490, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-500Miscellaneous provisions. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-500, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-510Scope of rules. [Statutory Authority: RCW 83.100.100. WSR 83-17-033 (Order IT 83-2), § 458-57-510, filed 8/11/83. Formerly WAC 458-57-010.] Repealed by WSR 99-15-095, filed 7/21/99, effective 8/21/99. Statutory Authority: RCW 83.100.200.
458-57-520Nature of estate tax. [Statutory Authority: RCW 83.100.100. WSR 83-17-033 (Order IT 83-2), § 458-57-520, filed 8/11/83. Formerly WAC 458-57-020.] Repealed by WSR 99-15-095, filed 7/21/99, effective 8/21/99. Statutory Authority: RCW 83.100.200.
458-57-530Property subject to estate tax. [Statutory Authority: RCW 83.100.100. WSR 83-17-033 (Order IT 83-2), § 458-57-530, filed 8/11/83. Formerly WAC 458-57-030.] Repealed by WSR 99-15-095, filed 7/21/99, effective 8/21/99. Statutory Authority: RCW 83.100.200.
458-57-540Residents—Tax imposed. [Statutory Authority: RCW 83.100.100. WSR 83-17-033 (Order IT 83-2), § 458-57-540, filed 8/11/83.] Repealed by WSR 99-15-095, filed 7/21/99, effective 8/21/99. Statutory Authority: RCW 83.100.200.
458-57-550Valuation. [Statutory Authority: RCW 83.100.100. WSR 83-17-033 (Order IT 83-2), § 458-57-550, filed 8/11/83.] Repealed by WSR 99-15-095, filed 7/21/99, effective 8/21/99. Statutory Authority: RCW 83.100.200.
458-57-560Imposition of tax. [Statutory Authority: RCW 83.100.100. WSR 83-17-033 (Order IT 83-2), § 458-57-560, filed 8/11/83.] Repealed by WSR 99-15-095, filed 7/21/99, effective 8/21/99. Statutory Authority: RCW 83.100.200.
458-57-570Tax returns to be filed. [Statutory Authority: RCW 83.100.100. WSR 86-12-024 (Order 86-1), § 458-57-570, filed 5/28/86; WSR 83-17-033 (Order IT 83-2), § 458-57-570, filed 8/11/83.] Repealed by WSR 99-15-095, filed 7/21/99, effective 8/21/99. Statutory Authority: RCW 83.100.200.
458-57-575Waiver or cancellation of penalties. [Statutory Authority: RCW 82.32.300 and 83.100.070. WSR 99-03-010, § 458-57-575, filed 1/8/99, effective 2/8/99.] Repealed by WSR 99-15-095, filed 7/21/99, effective 8/21/99. Statutory Authority: RCW 83.100.200.
458-57-580Formula. [Statutory Authority: RCW 83.100.100. WSR 83-17-033 (Order IT 83-2), § 458-57-580, filed 8/11/83.] Repealed by WSR 99-15-095, filed 7/21/99, effective 8/21/99. Statutory Authority: RCW 83.100.200.
458-57-590Property "located in" Washington. [Statutory Authority: RCW 83.100.100. WSR 83-17-033 (Order IT 83-2), § 458-57-590, filed 8/11/83.] Repealed by WSR 99-15-095, filed 7/21/99, effective 8/21/99. Statutory Authority: RCW 83.100.200.
458-57-600Reciprocity exemption. [Statutory Authority: RCW 83.100.100. WSR 83-17-033 (Order IT 83-2), § 458-57-600, filed 8/11/83.] Repealed by WSR 99-15-095, filed 7/21/99, effective 8/21/99. Statutory Authority: RCW 83.100.200.
458-57-610Releases. [Statutory Authority: RCW 83.100.100. WSR 86-12-024 (Order 86-1), § 458-57-610, filed 5/28/86; WSR 83-17-033 (Order IT 83-2), § 458-57-610, filed 8/11/83.] Repealed by WSR 99-15-095, filed 7/21/99, effective 8/21/99. Statutory Authority: RCW 83.100.200.
458-57-620Amended returns—Final determination. [Statutory Authority: RCW 83.100.100. WSR 83-17-033 (Order IT 83-2), § 458-57-620, filed 8/11/83.] Repealed by WSR 99-15-095, filed 7/21/99, effective 8/21/99. Statutory Authority: RCW 83.100.200.
458-57-630Administration—Rules. [Statutory Authority: RCW 83.100.100. WSR 83-17-033 (Order IT 83-2), § 458-57-630, filed 8/11/83.] Repealed by WSR 99-15-095, filed 7/21/99, effective 8/21/99. Statutory Authority: RCW 83.100.200.
458-57-640Escheat estates—Heirs—How located and proof. [Statutory Authority: RCW 83.100.100. WSR 83-17-033 (Order IT 83-2), § 458-57-640, filed 8/11/83. Formerly WAC 458-57-410.] Repealed by WSR 99-15-095, filed 7/21/99, effective 8/21/99. Statutory Authority: RCW 83.100.200.
458-57-650Interest and penalties. [Statutory Authority: RCW 83.100.100. WSR 83-17-033 (Order IT 83-2), § 458-57-650, filed 8/11/83.] Repealed by WSR 99-15-095, filed 7/21/99, effective 8/21/99. Statutory Authority: RCW 83.100.200.
458-57-660Refunds. [Statutory Authority: RCW 83.100.100. WSR 83-17-033 (Order IT 83-2), § 458-57-660, filed 8/11/83.] Repealed by WSR 99-15-095, filed 7/21/99, effective 8/21/99. Statutory Authority: RCW 83.100.200.
Site Contents
Selected content listed in alphabetical order under each group