83.110A.030 – Statutory apportionment of estate taxes.
RCW 83.110A.030 Statutory apportionment of estate taxes. To the extent that apportionment of an estate tax is not controlled by an instrument described in RCW 83.110A.020 and except as otherwise provided in RCW 83.110A.050 and 83.110A.060, the following rules apply: (1) Subject to subsections (2), (3), and (4) of this section, the estate tax is […]
83.110A.040 – Credits and deferrals.
RCW 83.110A.040 Credits and deferrals. Except as otherwise provided in RCW 83.110A.050 and 83.110A.060, the following rules apply to credits and deferrals of estate taxes: (1) A credit resulting from the payment of gift taxes or from estate taxes paid on property previously taxed inures ratably to the benefit of all persons to which the […]
83.110A.050 – Insulated property—Advancement of tax.
RCW 83.110A.050 Insulated property—Advancement of tax. (1) As used in this section: (a) “Advanced fraction” means a fraction that has as its numerator the amount of the advanced tax and as its denominator the value of the interests in insulated property to which that tax is attributable. (b) “Advanced tax” means the aggregate amount of […]
83.110A.010 – Definitions.
RCW 83.110A.010 Definitions. The following definitions apply throughout this chapter unless the context clearly requires otherwise. (1) “Apportionable estate” means the value of the gross estate as finally determined for purposes of the estate tax to be apportioned reduced by: (a) Any claim or expense allowable as a deduction for purposes of the tax; (b) […]
83.110A.020 – Apportionment by will or other dispositive instrument.
RCW 83.110A.020 Apportionment by will or other dispositive instrument. (1) Except as otherwise provided in subsection (3) of this section, the following rules apply: (a) To the extent that a provision of a decedent’s will provides for the apportionment of an estate tax, the tax must be apportioned accordingly. (b) Any portion of an estate […]
83.100.190 – Hearing by court.
RCW 83.100.190 Hearing by court. Upon the hearing of objections under RCW 83.100.180, the court shall make such order as it may deem proper. For the purposes of the hearing, the findings of the department shall be presumed to be correct and it shall be the duty of the objector or objectors to proceed in […]
83.100.200 – Administration—Rules.
RCW 83.100.200 Administration—Rules. The department shall adopt such rules as may be necessary to carry into effect the provisions of this chapter, including rules relating to returns for taxes due under this chapter. The rules shall have the same force and effect as if specifically set forth in this chapter, unless declared invalid by a […]
83.100.210 – Application of chapter 82.32 RCW—Closing agreements authorized.
RCW 83.100.210 Application of chapter 82.32 RCW—Closing agreements authorized. (1) The following provisions of chapter 82.32 RCW have full force and application with respect to the taxes imposed under this chapter unless the context clearly requires otherwise: RCW 82.32.110, 82.32.120, 82.32.130, 82.32.320, 82.32.330, and 82.32.340. The definitions in this chapter have full force and application […]
83.100.220 – Deposit of funds into education legacy trust account.
RCW 83.100.220 Deposit of funds into education legacy trust account. All receipts from taxes, penalties, interest, and fees collected under this chapter must be deposited into the education legacy trust account. [ 2005 c 516 § 16.] NOTES: Finding—Intent—Application—Severability—Effective date—2005 c 516: See notes following RCW 83.100.040.
83.100.230 – Education legacy trust account.
RCW 83.100.230 Education legacy trust account. The education legacy trust account is created in the state treasury. Money in the account may be spent only after appropriation. Expenditures from the account may be used only for support of the common schools, and for expanding access to higher education through funding for new enrollments and financial […]