83.110A.060 – Apportionment and recapture of special elective benefits.
RCW 83.110A.060 Apportionment and recapture of special elective benefits. (1) As used in this section: (a) “Special elective benefit” means a reduction in an estate tax obtained by an election for: (i) A reduced valuation of specified property that is included in the gross estate; (ii) A deduction from the gross estate, other than a […]
83.110A.070 – Securing payment of estate tax from property in possession of fiduciary.
RCW 83.110A.070 Securing payment of estate tax from property in possession of fiduciary. (1) A fiduciary may defer a distribution of property until the fiduciary is satisfied that adequate provision for payment of the estate tax has been made. (2) A fiduciary may withhold from a distributee the estate tax apportioned to and the estate […]
83.110A.080 – Collection of estate tax by fiduciary.
RCW 83.110A.080 Collection of estate tax by fiduciary. (1) A fiduciary responsible for payment of an estate tax may collect from any person the estate tax apportioned to and the estate tax required to be advanced by the person. (2) Except as otherwise provided in RCW 83.110A.050, any estate tax due from a person that […]
83.110A.090 – Right of reimbursement.
RCW 83.110A.090 Right of reimbursement. (1) A person required under RCW 83.110A.080 to pay an estate tax greater than the amount due from the person under RCW 83.110A.020 or 83.110A.030 has a right to reimbursement from another person to the extent that the other person has not paid the tax required by RCW 83.110A.020 or […]
83.110A.100 – Action to determine or enforce chapter—Application of chapter 11.96A RCW.
RCW 83.110A.100 Action to determine or enforce chapter—Application of chapter 11.96A RCW. Chapter 11.96A RCW applies to issues, questions, or disputes that arise under or that relate to this chapter. Any and all such issues, questions, or disputes may be resolved judicially or nonjudicially under chapter 11.96A RCW. [ 2005 c 332 § 11.]
83.110A.110 – Uniformity of application and construction.
RCW 83.110A.110 Uniformity of application and construction. In applying and construing this uniform act, consideration must be given to the need to promote uniformity of the law with respect to its subject matter among states that enact it. [ 2005 c 332 § 12.]
83.110A.900 – Short title.
RCW 83.110A.900 Short title. This chapter may be cited as the Washington Uniform Estate Tax Apportionment Act of 2005. [ 2005 c 332 § 1.]
83.110A.902 – Effective date—2005 c 332.
RCW 83.110A.902 Effective date—2005 c 332. This act takes effect January 1, 2006. [ 2005 c 332 § 17.]
83.110A.904 – Application—2005 c 332.
RCW 83.110A.904 Application—2005 c 332. (1) This act takes effect for estate tax due on account of decedents who die on or after January 1, 2006. (2) Sections 2 through 7 of this act do not apply to a decedent who dies after December 31, 2005, if the decedent continuously lacked testamentary capacity from January […]
83.110A.905 – Construction—Chapter applicable to state registered domestic partnerships—2009 c 521.
RCW 83.110A.905 Construction—Chapter applicable to state registered domestic partnerships—2009 c 521. For the purposes of this chapter, the terms spouse, marriage, marital, husband, wife, widow, widower, next of kin, and family shall be interpreted as applying equally to state registered domestic partnerships or individuals in state registered domestic partnerships as well as to marital relationships […]