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 […]
83.100.900 – Repeals and saving.
RCW 83.100.900 Repeals and saving. (1) The following chapters and their session law bases are each repealed: Chapters 83.01, 83.04, 83.05, 83.08, 83.12, 83.14, 83.16, 83.20, 83.24, 83.28, 83.32, 83.36, 83.40, 83.44, 83.48, 83.52, 83.58, 83.60, and 83.98 RCW. (2) These repeals shall not be construed as affecting any existing right acquired under the statutes […]
83.100.901 – Section captions not part of law.
RCW 83.100.901 Section captions not part of law. As used in this act, section captions constitute no part of the law. [ 1981 2nd ex.s. c 7 § 83.100.170 (Initiative Measure No. 402, approved November 3, 1981).]
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 […]