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 […]
83.100.060 – Date payment due—Extensions.
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 […]
83.100.070 – Interest on amount due—Penalty for late filing—Exceptions—Rules.
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 […]
83.100.080 – Department to issue release.
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 § […]
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 […]