83.01 GENERAL PROVISIONS
Sections 83.01.010 Definitions. [1979 c 107 § 13; 1967 ex.s. c 26 § 15; 1961 c 15 § 83.01.010. Prior: 1935 c 180 §§ 3, 126; RRS §§ 8370-3, 11211f.] Repealed by 1981 2nd ex.s. c 7 § 83.100.160, effective January 1, 1982.
83.04 PROPERTY AND PERSON SUBJECT TO INHERITANCE TAX — LIEN
Sections 83.04.010 Property subject to tax. [1979 ex.s. c 209 § 1; 1961 c 292 § 2. Prior: 1961 c 15 § 83.04.010, part; prior: 1949 c 218 § 1, part; 1945 c 184 § 1, part; 1937 c 106 § 1, part; 1935 c 180 § 104, part; 1917 c 146 § 1, part; […]
83.05 TRANSFERS BY POWER OF APPOINTMENT
Sections 83.05.010 Definitions. [1975 1st ex.s. c 278 § 99; 1961 c 15 § 83.05.010. Prior: 1951 c 185 § 1. Formerly RCW 83.04.090.] Repealed by 1981 2nd ex.s. c 7 § 83.100.160, effective January 1, 1982. 83.05.020 Granting of power is transfer subject to tax, when. [1979 ex.s. c 209 § 7; 1961 c […]
83.08 INHERITANCE TAX RATES
Sections 83.08.005 Definitions. [1979 ex.s. c 209 § 11.] Repealed by 1981 2nd ex.s. c 7 § 83.100.160, effective January 1, 1982. 83.08.010 Tax imposed. [1961 c 15 § 83.08.010. Prior: 1953 c 138 § 1; 1943 c 277 § 1, part; 1939 c 202 § 1, part; 1931 c 134 § 3, part; 1929 […]
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 Repealed by 2005 c 516 § 17. Notes: Savings–2005 c 516: “The repealed sections in section 17 of this act do […]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 Repealed by 2005 c 332 § 15, effective January 1, 2006. Notes: Savings–2005 c 332: “The repealed sections of law in section […]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.
83.12 ALIEN ESTATES AND RECIPROCITY WITH OTHER STATES
Sections 83.12.010 Taxes due other states. [1961 c 15 § 83.12.010. Prior: 1939 c 202 § 3(107o); 1935 c 180 § 107(o); RRS § 11202-1o.] Repealed by 1981 2nd ex.s. c 7 § 83.100.160, effective January 1, 1982. 83.12.020 Exemptions prorated. [1975 1st ex.s. c 278 § 103; 1961 c 15 § 83.12.020. Prior: 1939 […]
83.14 SETTLEMENT OF DEATH TAX DISPUTES WITH OTHER STATES
Sections 83.14.010 Definitions. [1975 1st ex.s. c 278 § 104; 1961 c 15 § 83.14.010. Prior: 1959 c 46 § 1.] Repealed by 1981 2nd ex.s. c 7 § 83.100.160, effective January 1, 1982. 83.14.020 Procedure to invoke chapter. [1961 c 15 § 83.14.020. Prior: 1959 c 46 § 2.] Repealed by 1981 2nd ex.s. […]
83.16 VALUATIONS, CREDITS, AND EXEMPTIONS
Sections 83.16.010 Property appraised at fair market value. [1979 ex.s. c 209 § 37; 1961 c 15 § 83.16.010. Prior: 1957 c 285 § 2; 1939 c 202 § 10; 1931 c 134 § 7; RRS § 11211a.] Repealed by 1981 2nd ex.s. c 7 § 83.100.160, effective January 1, 1982. 83.16.020 Estates for life […]
83.20 LEGACIES, TRANSFERS, PENSION BENEFITS — EXEMPTIONS
Sections 83.20.010 Legacies and transfers to certain entities. [1979 ex.s. c 209 § 40; 1961 c 15 § 83.20.010. Prior: 1949 c 140 § 1; 1943 c 224 § 1; 1941 c 197 § 1; 1939 c 202 § 11; 1931 c 134 § 8; 1931 c 124 § 1; 1921 c 51 § 1; […]
83.24 DETERMINATION OF TAX WITHOUT PROBATE
Sections 83.24.010 Determination of tax without administration. [1975 1st ex.s. c 278 § 110; 1961 c 292 § 12; 1961 c 15 § 83.24.010. Prior: 1929 c 205 § 4, part; 1917 c 146 § 5, part; RRS § 11216, part. Formerly RCW 83.24.010 and 83.24.040.] Repealed by 1981 2nd ex.s. c 7 § 82.100.160, […]
83.28 PROCEDURE TO FIX TAX ON ESTATE
Sections 83.28.010 Powers of department of revenue and director. [1975 1st ex.s. c 278 § 111; 1961 c 15 § 83.28.010. Prior: 1939 c 202 § 3(107a); 1935 c 180 § 107(a); RRS § 11202-1a.] Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982. 83.28.020 Examination by department of revenue. [1975 […]
83.32 PROCEDURE TO FIX TAX ON PROPERTY PREVIOUSLY TRANSFERRED
Sections 83.32.010 Citation by department of revenue. [1975 1st ex.s. c 278 § 113; 1961 c 15 § 83.32.010. Prior: 1939 c 202 § 3(107h); 1935 c 180 § 107(h); RRS § 11202-1h.] Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982. 83.32.020 Examination by director or agent — Subpoenas. [1979 […]
83.36 DEPARTMENT OF REVENUE’S POWERS
Sections 83.36.005 Adoption of provisions of chapter 82.01 RCW. [1961 c 15 § 83.36.005.] Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982. 83.36.010 Powers in general. [1975 1st ex.s. c 278 § 114; 1961 c 15 § 83.36.010. Prior: (i) 1939 c 206 § 5, part, subdivision Third; 1935 c […]
83.40 ADJUSTMENTS WITH FEDERAL TAX
Sections 83.40.010 Absorption of federal estate tax credit. [1979 ex.s. c 209 § 41; 1961 c 292 § 19. Prior: 1961 c 15 § 83.40.010, part; prior: 1931 c 134 § 5, part; RRS § 11202-b, part.] Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982. 83.40.020 Copy of federal return […]
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 […]
83.48 QUIETING TITLE AGAINST TAX LIABILITY
Sections 83.48.010 Actions authorized — Procedure. [1975 1st ex.s. c 278 § 124; 1961 c 15 § 83.48.010. Prior: 1939 c 202 § 3(107k); 1935 c 180 § 107(k); RRS § 11202-1k. Formerly RCW 83.48.010, 83.48.020, 83.48.030, and 83.48.040.] Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982. 83.48.020 Reference to […]
83.52 VIOLATIONS AND PENALTIES
Sections 83.52.010 No decree of distribution until tax paid. [1947 c 21 § 1; 1939 c 202 § 3(107n); 1935 c 180 § 107(n); Rem. Supp. 1947 § 11202-1n.] Now codified as RCW 83.44.110. 83.52.020 Fraudulent practices — Concealment — Penalty. [1961 c 15 § 83.52.020. Prior: 1929 c 205 § 6; RRS § 11216-1.] […]
83.56 GIFT TAXES
Sections 83.56.005 “Calendar year” defined. [1961 c 15 § 83.56.005. Prior: 1941 c 119 § 29; Rem. Supp. 1941 § 11218-41.] Repealed by 1979 ex.s. c 210 § 23, effective January 1, 1980. Later enactment, see RCW 83.58.010. 83.56.010 “Deficiency” defined. [1961 c 15 § 83.56.010. Prior: 1941 c 119 § 12; Rem. Supp. 1941 […]