Title 83. Estate Taxation
Chapter 83.100. Estate and Transfer Tax Act
- § 83.100.010. Short Title
- § 83.100.020. Definitions
- § 83.100.040. Estate Tax Imposed - Amount of Tax
- § 83.100.046. Deduction-Property Used For Farming-Requirements, Conditions
- § 83.100.047. Marital Deduction, Qualified Domestic Trust - Election-Other Deductions Taken For Income Tax Purposes Disallowed
- § 83.100.050. Tax Returns - Filing Dates - Extensions - Extensions During State of Emergency
- § 83.100.060. Date Payment Due - Extensions
- § 83.100.070. Interest On Amount Due - Penalty For Late Filing - Exceptions - Rules
- § 83.100.080. Department to Issue Release
- § 83.100.090. Amended Returns - Adjustments Or Final Determinations
- § 83.100.095. Examination By Department of Returns, Other Information-Assessment of Additional Tax, Interest
- § 83.100.110. Tax Lien
- § 83.100.120. Liability For Failure to Pay Tax Before Distribution Or Delivery
- § 83.100.130. Refund For Overpayment - Requirements
- § 83.100.140. Criminal Acts Relating to Tax Returns
- § 83.100.150. Collection of Tax - Findings Filed In Court
- § 83.100.160. Clerk to Give Notice of Filings
- § 83.100.170. Court Order
- § 83.100.180. Objections
- § 83.100.190. Hearing By Court
- § 83.100.200. Administration - Rules
- § 83.100.210. Application of Chapter 82.32 Rcw-Closing Agreements Authorized
- § 83.100.220. Deposit of Funds Into Education Legacy Trust Account
- § 83.100.230. Education Legacy Trust Account
- § 83.100.900. Repeals and Saving
- § 83.100.901. Section Captions Not Part of Law
- § 83.100.902. New Chapter
- § 83.100.903. Effective Date - 1981 2nd Ex.s. C 7
- § 83.100.904. Captions - 1988 C 64
- § 83.100.905. Severability - 1988 C 64
Chapter 83.110a. Washington Uniform Estate Tax Apportionment Act
- § 83.110a.010. Definitions
- § 83.110a.020. Apportionment By Will Or Other Dispositive Instrument
- § 83.110a.030. Statutory Apportionment of Estate Taxes
- § 83.110a.040. Credits and Deferrals
- § 83.110a.050. Insulated Property-Advancement of Tax
- § 83.110a.060. Apportionment and Recapture of Special Elective Benefits
- § 83.110a.070. Securing Payment of Estate Tax From Property In Possession of Fiduciary
- § 83.110a.080. Collection of Estate Tax By Fiduciary
- § 83.110a.090. Right of Reimbursement
- § 83.110a.100. Action to Determine Or Enforce Chapter-Application of Chapter 11.96a Rcw
- § 83.110a.110. Uniformity of Application and Construction
- § 83.110a.900. Short Title
- § 83.110a.901. Captions Not Law
- § 83.110a.902. Effective Date-2005 C 332
- § 83.110a.903. Severability-2005 C 332
- § 83.110a.904. Application-2005 C 332