83.100.140 – Criminal acts relating to tax returns.
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 […]
83.100.150 – Collection of tax—Findings filed in court.
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 […]
83.100.160 – Clerk to give notice of filings.
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 […]
83.100.170 – Court order.
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 […]
83.100.180 – Objections.
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 […]
83.100.110 – Tax lien.
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 […]
83.100.120 – Liability for failure to pay tax before distribution or delivery.
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 […]
83.100.130 – Refund for overpayment—Requirements.
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 […]
83.100.048 – Deduction—Qualified family-owned business interests.
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 […]
83.100.050 – Tax returns—Filing dates—Extensions—Extensions during state of emergency.
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 […]