RCW 83.100.010 Short title. This chapter may be cited as the “Estate and Transfer Tax Act.” [ 2005 c 516 § 19; 1988 c 64 § 1; 1981 2nd ex.s. c 7 § 83.100.010 (Initiative Measure No. 402, approved November 3, 1981).] NOTES: Finding—Intent—Application—Severability—Effective date—2005 c 516: See notes following RCW 83.100.040.
RCW 83.100.020 Definitions. The definitions in this section apply throughout this chapter unless the context clearly requires otherwise. (1)(a) “Applicable exclusion amount” means: (i) One million five hundred thousand dollars for decedents dying before January 1, 2006; (ii) Two million dollars for estates of decedents dying on or after January 1, 2006, and before January […]
RCW 83.100.040 Estate tax imposed—Amount of tax. (1) A tax in an amount computed as provided in this section is imposed on every transfer of property located in Washington. For the purposes of this section, any intangible property owned by a resident is located in Washington. (2)(a) Except as provided in (b) of this subsection, […]
RCW 83.100.046 Deduction—Property used for farming—Requirements, conditions. (1) For the purposes of determining the Washington taxable estate, a deduction is allowed from the federal taxable estate for: (a) The value of qualified real property reduced by any amounts allowable as a deduction in respect of the qualified real property under 26 U.S.C. Sec. 2053(a)(4) of […]
RCW 83.100.047 Marital deduction, qualified domestic trust—Election—State registered domestic partner entitled to deduction—Other deductions taken for income tax purposes disallowed. (1)(a) If the federal taxable estate on the federal return is determined by making an election under section 2056 or 2056A of the internal revenue code, or if no federal return is required to be […]
RCW 83.100.048 Deduction—Qualified family-owned business interests. (1) For the purposes of determining the tax due under this chapter, a deduction is allowed for the value of the decedent’s qualified family-owned business interests, not to exceed two million five hundred thousand dollars, if: (a) The value of the decedent’s qualified family-owned business interests exceed fifty percent […]
RCW 83.100.050 Tax returns—Filing dates—Extensions—Extensions during state of emergency. (1) A Washington return must be filed if the gross estate equals or exceeds the applicable exclusion amount. (2) If a Washington return is required as provided in subsection (1) of this section: (a) A person required to file a federal return must file with the […]
RCW 83.100.060 Date payment due—Extensions. (1) The taxes imposed by this chapter shall be paid by the person required to file a Washington return on or before the date the Washington return is required to be filed under RCW 83.100.050, not including any extension of time for filing. Payment delivered to the department by United […]
RCW 83.100.070 Interest on amount due—Penalty for late filing—Exceptions—Rules. (1) For periods before January 2, 1997, any tax due under this chapter which is not paid by the due date under RCW 83.100.060(1) shall bear interest at the rate of twelve percent per annum from the date the tax is due until the date of […]
RCW 83.100.080 Department to issue release. The department shall issue a release when the tax due under this chapter has been paid. Upon issuance of a release, all property subject to the tax shall be free of any claim for the tax by the state. [ 1988 c 64 § 9; 1986 c 44 § […]
RCW 83.100.090 Amended returns—Adjustments or final determinations. Notwithstanding the periods of limitation in RCW 83.100.095 and 83.100.130: (1) If the person required to file the Washington return under RCW 83.100.050 files an amended federal return, that person shall immediately file with the department an amended Washington return with a copy of the amended federal return. […]
RCW 83.100.095 Examination by department of returns, other information—Assessment of additional tax, interest. (1) If upon examination of any returns or from other information obtained by the department it appears that a tax or penalty has been paid less than that properly due, the department shall assess against the taxpayer an additional amount found to […]
RCW 83.100.110 Tax lien. (1) Unless any tax due under this chapter is sooner paid in full, it shall be a lien upon the property subject to the tax for a period of ten years from the date of the transfer, except that any part of the property which is used for the payment of […]
RCW 83.100.120 Liability for failure to pay tax before distribution or delivery. (1)(a) Except as otherwise provided in this subsection, any personal representative who distributes any property without first paying, securing another’s payment of, or furnishing security for payment of the taxes due under this chapter is personally liable for the taxes due to the […]
RCW 83.100.130 Refund for overpayment—Requirements. (1) If, upon receipt of an application by a taxpayer for a refund, or upon examination of the returns or records of any taxpayer, the department determines that within the statutory period for assessment of taxes, penalties, or interest prescribed by RCW 83.100.095 a person required to file the Washington […]
RCW 83.100.140 Criminal acts relating to tax returns. Any person required to file the Washington return who willfully fails to file a Washington return when required by this chapter or who willfully files a false return commits a gross misdemeanor as defined in Title 9A RCW and shall be punished as provided in Title 9A […]
RCW 83.100.150 Collection of tax—Findings filed in court. The department may collect the estate tax imposed under RCW 83.100.040, including interest and penalties, and shall represent this state in all matters pertaining to the same, either before courts or in any other manner. At any time after the Washington return is due, the department may […]
RCW 83.100.160 Clerk to give notice of filings. Upon filing findings under RCW 83.100.150, the clerk of the superior court shall give notice of the filing by causing notice thereof to be posted at the courthouse in the county in which the court is located. In addition, the department of revenue shall give notice of […]
RCW 83.100.170 Court order. At any time after the expiration of sixty days from the mailing of the notice under RCW 83.100.160, if no objection to the findings is filed, the superior court or a judge thereof shall, without further notice, give and make its order confirming the findings and fixing the tax in accordance […]
RCW 83.100.180 Objections. At any time prior to the making of an order under RCW 83.100.170, any person having an interest in property subject to the tax may file objections in writing with the clerk of the superior court and serve a copy thereof upon the department, and the same shall be noted for trial […]
