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.
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 […]
83.98 CONSTRUCTION
Sections 83.98.010 Continuation of existing law. [1961 c 15 § 83.98.010.] Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982. 83.98.020 Title, chapter, section headings not part of law. [1961 c 15 § 83.98.020.] Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982. 83.98.030 Invalidity of part […]
83.100 ESTATE AND TRANSFER TAX ACT
Sections 83.100.030 Residents — Estate tax imposed — Credit for tax paid other state. [1988 c 64 § 3; 1981 2nd ex.s. c 7 § 83.100.030 (Initiative Measure No. 402, approved November 3, 1981).] Repealed by 2005 c 516 § 17. Notes: Savings–2005 c 516: “The repealed sections in section 17 of this act do […]
83.110 UNIFORM ESTATE TAX APPORTIONMENT ACT
Sections 83.110.010 Definitions. [2000 c 129 § 1; 1998 c 292 § 402; 1994 c 221 § 71; 1993 c 73 § 10; 1989 c 40 § 1; 1986 c 63 § 1.] Repealed by 2005 c 332 § 15, effective January 1, 2006. Notes: Savings–2005 c 332: “The repealed sections of law in section […]
83.110A WASHINGTON UNIFORM ESTATE TAX APPORTIONMENT ACT
Sections 83.110A.901 Captions not law. [2005 c 332 § 16.] Decodified by the code reviser, July 2016. 83.110A.903 Severability-2005 c 332. [2005 c 332 § 13.] Decodified by the code reviser, July 2016.
83.44 PAYMENT OF INHERITANCE TAX — ENFORCEMENT — COMPROMISE
Sections 83.44.010 Taxes when due — Interest. [1979 ex.s. c 209 § 22; 1971 ex.s. c 132 § 1; 1967 ex.s. c 149 § 29; 1961 c 15 § 83.44.010. Prior: 1959 c 296 § 1; prior: (i) 1945 c 184 § 4; 1939 c 202 § 4; 1917 c 146 § 3; 1907 c […]