83.100.090 – Amended returns—Adjustments or final determinations.
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. […]
83.100.095 – Examination by department of returns, other information—Assessment of additional tax, interest.
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 […]
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 […]
83.100.020 – Definitions.
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 […]
83.100.040 – Estate tax imposed—Amount of tax.
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, […]
83.100.046 – Deduction—Property used for farming—Requirements, conditions.
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 […]
83.100.047 – Marital deduction, qualified domestic trust—Election—State registered domestic partner entitled to deduction—Other deductions taken for income tax purposes disallowed.
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 […]
83.100.010 – Short title.
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.