CERTIFICATION OF ENROLLMENT
ENGROSSED HOUSE BILL 2680 - CORRECTED COPY
1992 Regular Session
Passed by the House March 12, 1992
Yeas 97 Nays 0
Speaker of the
House of Representatives
Passed by the Senate March 12, 1992
Yeas 47 Nays 1
I, Alan Thompson, Chief Clerk of the House of Representatives of the State of Washington, do hereby certify that the attached is ENGROSSED HOUSE BILL 2680 - CORRECTED COPY as passed by the House of Representatives and the Senate on the dates hereon set forth.
President of the Senate
Approved Place Style On Codes above, and Style Off Codes below.
Governor of the State of Washington
Secretary of State
State of Washington
ENGROSSED HOUSE BILL 2680 - CORRECTED COPY
AS RECOMMENDED BY THE CONFERENCE COMMITTEE
Passed Legislature - 1992 Regular Session
State of Washington 52nd Legislature 1992 Regular Session
By Representatives J. Kohl, Brumsickle and Fraser; by request of Department of Revenue
Read first time 01/23/92. Referred to Committee on Revenue.
AN ACT Relating to the improvement of the administration of the assessment and collection of taxes; amending RCW 82.04.170, 82.08.050, 82.32.090, 82.32.180, 67.28.183, 82.29A.050, 82.04.300, 82.32.030, 82.03.130, 84.08.130, 84.40.038, 84.48.065, 84.36.385, and 84.36.387; repealing RCW 82.32.040; providing effective dates; and declaring an emergency.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1. RCW 82.04.170 and 1985 c 135 s 1 are each amended to read as follows:
fee" includes library, laboratory, health service and other special fees,
and amounts charged for room and board by an educational institution when the
property or service for which such charges are made is furnished exclusively to
the students or faculty of such institution. "Educational
institution," as used in this section, means only those institutions
created or generally accredited as such by the state, or defined as a degree
granting institution under RCW ((
and accredited by an accrediting association recognized by the United States
secretary of education, and offering to students an educational program of a
general academic nature or those institutions which are not operated for profit
and which are privately endowed under a deed of trust to offer instruction in
trade, industry, and agriculture, but not including specialty schools, business
colleges, other trade schools, or similar institutions.
Sec. 2. RCW 82.08.050 and 1986 c 36 s 1 are each amended to read as follows:
The tax hereby imposed shall be paid by the buyer to the seller, and each seller shall collect from the buyer the full amount of the tax payable in respect to each taxable sale in accordance with the schedule of collections adopted by the department pursuant to the provisions of RCW 82.08.060. The tax required by this chapter, to be collected by the seller, shall be deemed to be held in trust by the seller until paid to the department, and any seller who appropriates or converts the tax collected to his or her own use or to any use other than the payment of the tax to the extent that the money required to be collected is not available for payment on the due date as prescribed in this chapter shall be guilty of a gross misdemeanor.
In case any seller fails to collect the tax herein imposed or having collected the tax, fails to pay it to the department in the manner prescribed by this chapter, whether such failure is the result of his or her own acts or the result of acts or conditions beyond his or her control, he or she shall, nevertheless, be personally liable to the state for the amount of the tax.
The amount of tax, until paid by the buyer to the seller or to the department, shall constitute a debt from the buyer to the seller and any seller who fails or refuses to collect the tax as required with intent to violate the provisions of this chapter or to gain some advantage or benefit, either direct or indirect, and any buyer who refuses to pay any tax due under this chapter shall be guilty of a misdemeanor. The tax required by this chapter to be collected by the seller shall be stated separately from the selling price in any sales invoice or other instrument of sale. On all retail sales through vending machines, the tax need not be stated separately from the selling price or collected separately from the buyer. For purposes of determining the tax due from the buyer to the seller and from the seller to the department it shall be conclusively presumed that the selling price quoted in any price list, sales document, contract or other agreement between the parties does not include the tax imposed by this chapter, but if the seller advertises the price as including the tax or that the seller is paying the tax, the advertised price shall not be considered the selling price.
a buyer has failed to pay to the seller the tax imposed by this chapter and the
seller has not paid the amount of the tax to the department, the department
may, in its discretion, proceed directly against the buyer for collection of
the tax, in which case a penalty of ten percent may be added to the amount of
the tax for failure of the buyer to pay the same to the seller, regardless of
when the tax may be collected by the department; and all of the provisions of
chapter 82.32 RCW, including those relative to interest and penalties, shall
apply in addition; and, for the sole purpose of applying the various provisions
of chapter 82.32 RCW, the ((
fifteenth)) twenty-fifth day of the
month following the tax period in which the purchase was made shall be
considered as the due date of the tax.
Sec. 3. RCW 82.32.090 and 1991 c 142 s 11 are each amended to read as follows:
(1) If payment of any tax due on a return to be filed by a taxpayer is not received by the department of revenue by the due date, there shall be assessed a penalty of five percent of the amount of the tax; and if the tax is not received within thirty days after the due date, there shall be assessed a total penalty of ten percent of the amount of the tax; and if the tax is not received within sixty days after the due date, there shall be assessed a total penalty of twenty percent of the amount of the tax. No penalty so added shall be less than five dollars.
(2) If payment of any tax assessed by the department of revenue is not received by the department by the due date specified in the notice, or any extension thereof, the department shall add a penalty of ten percent of the amount of the additional tax found due. No penalty so added shall be less than five dollars.
(3) If a warrant be issued by the department of revenue for the collection of taxes, increases, and penalties, there shall be added thereto a penalty of five percent of the amount of the tax, but not less than ten dollars.
(4) If the department finds that all or any part of a deficiency resulted from the disregard of specific written instructions as to reporting or tax liabilities, the department shall add a penalty of ten percent of the amount of the additional tax found due because of the failure to follow the instructions. A taxpayer disregards specific written instructions when the department of revenue has informed the taxpayer in writing of the taxpayer's tax obligations and the taxpayer fails to act in accordance with those instructions unless the department has not issued final instructions because the matter is under appeal pursuant to this chapter or departmental regulations. The department shall not assess the penalty under this section upon any taxpayer who has made a good faith effort to comply with the specific written instructions provided by the department to that taxpayer. Specific written instructions may be given as a part of a tax assessment, audit, determination, or closing agreement, provided that such specific written instructions shall apply only to the taxpayer addressed or referenced on such documents. Any specific written instructions by the department of revenue shall be clearly identified as such and shall inform the taxpayer that failure to follow the instructions may subject the taxpayer to the penalties imposed by this subsection.
(5) If the department finds that all or any part of the deficiency resulted from an intent to evade the tax payable hereunder, a further penalty of fifty percent of the additional tax found to be due shall be added.
(6) The aggregate of penalties imposed under this section for failure to pay a tax due on a return by the due date, late payment of any tax, increase, or penalty, or issuance of a warrant shall not exceed thirty-five percent of the tax due, or twenty dollars, whichever is greater.
(7) The department of revenue may not impose both the evasion penalty and the penalty for disregarding specific written instructions on the same tax found to be due.
Sec. 4. RCW 82.32.180 and 1989 c 378 s 23 are each amended to read as follows:
person, except one who has failed to keep and preserve books, records, and
invoices as required in this chapter and chapter 82.24 RCW, having paid any tax
as required and feeling aggrieved by the amount of the tax may appeal to the
superior court of Thurston county, within the time limitation for a refund
provided in chapter 82.32 RCW or, if an application for refund has been made to
the department within that time limitation, then within thirty days after
rejection of the application, whichever time limitation is later. In the
appeal the taxpayer shall set forth the amount of the tax imposed upon the
taxpayer which the taxpayer concedes to be the correct tax and the reason why
the tax should be reduced or abated. The appeal shall be perfected by serving
a copy of the notice of appeal upon the department within the time herein
specified and by filing the original thereof with proof of service with the
clerk of the superior court of Thurston county. ((
Within ten days after
filing the notice of appeal, the taxpayer shall file with the clerk of the
superior court a good and sufficient surety bond payable to the state in the
sum of two hundred dollars, conditioned to diligently prosecute the appeal and
pay the state all costs that may be awarded if the appeal of the taxpayer is
The trial in the superior court on appeal shall be de novo and without the necessity of any pleadings other than the notice of appeal. The burden shall rest upon the taxpayer to prove that the tax as paid by the taxpayer is incorrect, either in whole or in part, and to establish the correct amount of the tax. In such proceeding the taxpayer shall be deemed the plaintiff, and the state, the defendant; and both parties shall be entitled to subpoena the attendance of witnesses as in other civil actions and to produce evidence that is competent, relevant, and material to determine the correct amount of the tax that should be paid by the taxpayer. Either party may seek appellate review in the same manner as other civil actions are appealed to the appellate courts.
It shall not be necessary for the taxpayer to protest against the payment of any tax or to make any demand to have the same refunded or to petition the director for a hearing in order to appeal to the superior court, but no court action or proceeding of any kind shall be maintained by the taxpayer to recover any tax paid, or any part thereof, except as herein provided.
The provisions of this section shall not apply to any tax payment which has been the subject of an appeal to the board of tax appeals with respect to which appeal a formal hearing has been elected.
Sec. 5. RCW 67.28.183 and 1988 c 61 s 2 are each amended to read as follows:
tax)) taxes levied (( by RCW 67.28.180 and 67.28.182))
under this chapter shall not apply to emergency lodging provided for
homeless persons for a period of less than thirty consecutive days under
a shelter voucher program administered by an eligible organization.
(2) For the purposes of this exemption, an eligible organization includes only cities, towns, and counties, or their respective agencies, and groups providing emergency food and shelter services.
Sec. 6. RCW 82.29A.050 and 1975-'76 2nd ex.s. c 61 s 5 are each amended to read as follows:
(1) The leasehold excise taxes provided for in RCW 82.29A.030 and 82.29A.040 shall be paid by the lessee to the lessor and the lessor shall collect such tax and remit the same to the department of revenue. The tax shall be payable at the same time as payments are due to the lessor for use of the property from which the leasehold interest arises, and in the case of payment of contract rent to a person other than the lessor, at the time of payment. The tax payment shall be accompanied by such information as the department of revenue may require. In the case of prepaid contract rent the payment may be prorated in accordance with instructions of the department of revenue and the prorated portion of the tax shall be due, one-half not later than May 31 and the other half not later than November 30 each year.
The lessor receiving taxes payable under the provisions of this chapter shall
remit the same together with a return provided by the department, to the
department of revenue on or before the ((
fifteenth)) last day of
the month following the month in which the tax is collected. The department
may relieve any taxpayer or class of taxpayers from the obligation of filing
monthly returns and may require the return to cover other reporting periods,
but in no event shall returns be filed for a period greater than one year. The
lessor shall be fully liable for collection and remittance of the tax. The
amount of tax until paid by the lessee to the lessor shall constitute a debt
from the lessee to the lessor. The tax required by this chapter shall be
stated separately from contract rent, and if not so separately stated for
purposes of determining the tax due from the lessee to the lessor and from the
lessor to the department, the contract rent does not include the tax imposed by
this chapter. Where a lessee has failed to pay to the lessor the tax imposed
by this chapter and the lessor has not paid the amount of the tax to the
department, the department may, in its discretion, proceed directly against the
lessee for collection of the tax: PROVIDED, That taxes due where contract rent
has not been paid shall be reported by the lessor to the department and the
lessee alone shall be liable for payment of the tax to the department.
(3) Each person having a leasehold interest subject to the tax provided for in this chapter arising out of a lease of federally owned or federal trust lands shall report and remit the tax due directly to the department of revenue in the same manner and at the same time as the lessor would be required to report and remit the tax if such lessor were a state public entity.
Sec. 7. RCW 82.04.300 and 1983 c 3 s 213 are each amended to read as follows:
This chapter shall apply to any person engaging in any business activity taxable under RCW 82.04.230, 82.04.240, 82.04.250, 82.04.260, 82.04.270, 82.04.280 and 82.04.290 other than those whose value of products, gross proceeds of sales, or gross income of the business is less than one thousand dollars per month: PROVIDED, That where one person engages in more than one business activity and the combined measures of the tax applicable to such businesses equal or exceed one thousand dollars per month, no exemption or deduction from the amount of tax is allowed by this section.
person claiming exemption under the provisions of this section may be required,
according to rules adopted by the department, to file returns even though
no tax may be due((
: PROVIDED, FURTHER, That)). The department of
revenue may allow exemptions, by general rule or regulation, in those instances
in which quarterly, semiannual, or annual returns are permitted. Exemptions
for such periods shall be equivalent in amount to the total of exemptions for
each month of a reporting period.
Sec. 8. RCW 82.32.030 and 1982 1st ex.s. c 4 s 1 are each amended to read as follows:
Except as provided in subsection (2) of this section, if any person engages
in any business or performs any act upon which a tax is imposed by the
preceding chapters, he or she shall, ((
whether taxable or not,))
under such rules (( and regulations)) as the department of revenue shall
prescribe, apply for and obtain from the department a registration certificate
upon payment of fifteen dollars. Such registration certificate shall be
personal and nontransferable and shall be valid as long as the taxpayer
continues in business and pays the tax accrued to the state. In case business
is transacted at two or more separate places by one taxpayer, a separate
registration certificate for each place at which business is transacted with
the public shall be required, but, for such additional certificates no
additional payment shall be required. Each certificate shall be numbered and
shall show the name, residence, and place and character of business of the
taxpayer and such other information as the department of revenue deems
necessary and shall be posted in a conspicuous place at the place of business
for which it is issued. Where a place of business of the taxpayer is changed,
the taxpayer must return to the department the existing certificate, and a new
certificate will be issued for the new place of business free of charge. No
person required to be registered under this section shall engage in any
business taxable hereunder without first being so registered (( in
compliance with the provisions of this section, except that)). The
department, by (( general regulation)) rule, may provide for the
issuance of certificates of registration, without requiring payment, to
temporary places of business (( without requiring payment)) or to
persons who are exempt from tax under RCW 82.04.300.
(2) Registration under this section is not required if the following conditions are met:
(a) A person's value of products, gross proceeds of sales, or gross income of the business is below the tax reporting threshold provided in RCW 82.04.300;
(b) The person is not required to collect or pay to the department of revenue any other tax which the department is authorized to collect; and
(c) The person is not otherwise required to obtain a license subject to the master application procedure provided in chapter 19.02 RCW.
Sec. 9. RCW 82.03.130 and 1989 c 378 s 4 are each amended to read as follows:
The board shall have jurisdiction to decide the following types of appeals:
(1) Appeals taken pursuant to RCW 82.03.190.
(2) Appeals from a county board of equalization pursuant to RCW 84.08.130.
(3) Appeals by an assessor or landowner from an order of the director of revenue made pursuant to RCW 84.08.010 and 84.08.060, if filed with the board of tax appeals within thirty days after the mailing of the order, the right to such an appeal being hereby established.
(4) Appeals by an assessor or owner of an intercounty public utility or private car company from determinations by the director of revenue of equalized assessed valuation of property and the apportionment thereof to a county made pursuant to chapter 84.12 RCW and 84.16 RCW, if filed with the board of tax appeals within thirty days after mailing of the determination, the right to such appeal being hereby established.
(5) Appeals by an assessor, landowner, or owner of an intercounty public utility or private car company from a determination of any county indicated ratio for such county compiled by the department of revenue pursuant to RCW 84.48.075: PROVIDED, That
(a) Said appeal be filed after review of the ratio under RCW 84.48.075(3) and not later than fifteen days after the mailing of the certification; and
(b) The hearing before the board shall be expeditiously held in accordance with rules prescribed by the board and shall take precedence over all matters of the same character.
(6) Appeals from the decisions of sale price of second class shorelands on navigable lakes by the department of natural resources pursuant to RCW 79.94.210.
(7) Appeals from urban redevelopment property tax apportionment district proposals established by governmental ordinances pursuant to RCW 39.88.060.
(8) Appeals from interest rates as determined by the department of revenue for use in valuing farmland under current use assessment pursuant to RCW 84.34.065.
(9) Appeals from revisions to stumpage value tables used to determine value by the department of revenue pursuant to RCW 84.33.091.
(10) Appeals from denial of tax exemption application by the department of revenue pursuant to RCW 84.36.850.
(11) Appeals pursuant to RCW 84.40.038(2).
Sec. 10. RCW 84.08.130 and 1989 c 378 s 7 are each amended to read as follows:
Any taxpayer or taxing unit feeling aggrieved by the action of any county board of equalization may appeal to the board of tax appeals by filing with the county auditor a notice of appeal in duplicate within thirty days after the mailing of the decision of such board of equalization, which notice shall specify the actions complained of, and said auditor shall forthwith transmit one of said notices to the board of tax appeals; and in like manner any county assessor may appeal to the board of tax appeals from any action of any county board of equalization. There shall be no fee charged for the filing of an appeal. The petitioner shall provide a copy of the notice of appeal to all named parties within the time period provided in the rules of practice and procedure of the board of tax appeals. Appeals which are not filed as provided in this section shall be continued or dismissed. The board of tax appeals shall require the board appealed from to file a true and correct copy of its decision in such action and all evidence taken in connection therewith, and may receive further evidence, and shall make such order as in its judgment is just and proper. An appeal of an action by a county board of equalization shall be deemed to have been filed within the thirty-day period if it is postmarked on or before the thirtieth day after the mailing of the decision of the board of equalization.
Sec. 11. RCW 84.40.038 and 1988 c 222 s 19 are each amended to read as follows:
(1) The owner or person responsible for payment of taxes on any property may petition the county board of equalization for a change in the assessed valuation placed upon such property by the county assessor. Such petition must be made on forms prescribed or approved by the department of revenue and any petition not conforming to those requirements or not properly completed shall not be considered by the board. The petition must be filed with the board on or before July 1st of the year of the assessment or within thirty days after the date an assessment or value change notice has been mailed, whichever is later.
(2) The owner or person responsible for payment of taxes on any property may request that the appeal be heard by the state board of tax appeals without a hearing by the county board of equalization when the assessor, the owner or person responsible for payment of taxes on the property, and a majority of the county board of equalization agree that a direct appeal to the state board of tax appeals is appropriate. The state board of tax appeals may reject the appeal, in which case the county board of equalization shall consider the appeal under RCW 84.48.010. Notice of such a rejection, together with the reason therefor, shall be provided to the affected parties and the county board of equalization within thirty days of receipt of the direct appeal by the state board.
Sec. 12. RCW 84.48.065 and 1989 c 378 s 14 are each amended to read as follows:
The county assessor or treasurer may cancel or correct assessments on the
assessment or tax rolls which are erroneous due to manifest errors in
description, double assessments, clerical errors in extending the rolls, and
such manifest errors in the listing of the property which do not involve a
revaluation of property, such as the assessment of property exempted by law
from taxation or the failure to deduct the exemption allowed by law to the head
of a family. When the county assessor cancels or corrects an assessment, the
assessor shall send a notice to the taxpayer in accordance with RCW
84.40.045, advising the taxpayer that the action ((
of the county
assessor is not final and shall be considered by the county board of
equalization, and that such notice shall constitute legal notice of such fact))
has been taken and notifying the taxpayer of the right to appeal the
cancellation or correction to the county board of equalization, in accordance
with RCW 84.40.038. When the county assessor or treasurer cancels or
corrects an assessment, a record of such action shall be prepared (( and
filed with the county board of equalization)), setting forth therein the
facts relating to the error. The record shall also set forth by legal
description all property belonging exclusively to the state, any county, or any
municipal corporation whose property is exempt from taxation, upon which there
remains, according to the tax roll, any unpaid taxes. No manifest error
cancellation or correction shall be made for any period more than three years
preceding the year in which the error is discovered.
county board of equalization shall consider only such matters as appear in the
record filed with it by the county assessor or treasurer and shall correct only
such matters as are set forth in the record, but it shall have no power to
change or alter the assessment of any person, or change the aggregate value of
the taxable property of the county, except insofar as it is necessary to
correct the errors mentioned in this section. If the county board of
equalization finds that the action of the assessor was not correct, it shall
issue a supplementary roll including such corrections as are necessary, and the
assessment and levy shall have the same force and effect as if made in the
first instance, and the county treasurer shall proceed to collect the taxes due
on the supplementary roll. The board shall make findings of the facts upon
which it bases its decision on all matters submitted to it, and when so made
the assessment and levy shall have the same force as if made in the first
instance, and the county treasurer shall proceed to collect the taxes due on
the rolls as modified. The
county board of equalization shall convene on a day fixed by the board for the
purpose of considering such matters as appear in the record filed by the county
assessor or treasurer.))
(2) An assessor shall make corrections that involve a revaluation of property to the assessment roll when:
(a) The assessor and taxpayer have signed an agreement as to the true and fair value of the taxpayer's property setting forth in the agreement the valuation information upon which the agreement is based; and
(b) The following conditions are met:
(i) The assessment roll has previously been certified in accordance with RCW 84.40.320;
(ii) The taxpayer has timely filed a petition with the county board of equalization pursuant to RCW 84.40.038 for the current assessment year;
(iii) The county board of equalization has not yet held a hearing on the merits of the taxpayer's petition.
(3) The assessor shall issue a supplementary roll or rolls including such cancellations and corrections, and the assessment and levy shall have the same force and effect as if made in the first instance, and the county treasurer shall proceed to collect the taxes due on the rolls as modified.
Sec. 13. RCW 84.36.385 and 1988 c 222 s 10 are each amended to read as follows:
(1) A claim for exemption under RCW 84.36.381 as now or hereafter amended, shall be made and filed at any time during the year for exemption from taxes payable the following year and thereafter and solely upon forms as prescribed and furnished by the department of revenue. However, an exemption from tax under RCW 84.36.381 shall continue for no more than four years unless a renewal application is filed as provided in subsection (3) of this section. The county assessor may also require, by written notice, a renewal application following an amendment of the income requirements set forth in RCW 84.36.381. Renewal applications shall be on forms prescribed and furnished by the department of revenue.
(2) A person granted an exemption under RCW 84.36.381 shall inform the county assessor of any change in status affecting the person's entitlement to the exemption on forms prescribed and furnished by the department of revenue.
(3) Each person exempt from taxes under RCW 84.36.381 in 1993 and thereafter, shall file with the county assessor a renewal application not later than December 31 of the year the assessor notifies such person of the requirement to file the renewal application.
(4) Beginning in 1992 and in each of the three succeeding years, the county assessor shall notify approximately one-fourth of those persons exempt from taxes under RCW 84.36.381 in the current year who have not filed a renewal application within the previous four years, of the requirement to file a renewal application.
(5) If the assessor finds that the applicant does not meet the qualifications as set forth in RCW 84.36.381, as now or hereafter amended, the claim or exemption shall be denied but such denial shall be subject to appeal under the provisions of RCW 84.48.010(5). If the applicant had received exemption in prior years based on erroneous information, the taxes shall be collected subject to penalties as provided in RCW 84.40.130 for a period of not to exceed three years.
(6) The department and each local assessor is hereby directed to publicize the qualifications and manner of making claims under RCW 84.36.381 through 84.36.389, through communications media, including such paid advertisements or notices as it deems appropriate. Notice of the qualifications, method of making applications, the penalties for not reporting a change in status, and availability of further information shall be included on or with property tax statements and revaluation notices for all residential property including mobile homes, except rental properties.
Sec. 14. RCW 84.36.387 and 1980 c 185 s 6 are each amended to read as follows:
(1) All claims for exemption shall be made and signed by the person entitled to the exemption, by his or her attorney in fact or in the event the residence of such person is under mortgage or purchase contract requiring accumulation of reserves out of which the holder of the mortgage or contract is required to pay real estate taxes, by such holder or by the owner, either before two witnesses or the county assessor or his deputy in the county where the real property is located: PROVIDED, That if a claim for exemption is made by a person living in a cooperative housing association, corporation, or partnership, such claim shall be made and signed by the person entitled to the exemption and by the authorized agent of such cooperative.
(2) If the taxpayer is unable to submit his own claim, the claim shall be submitted by a duly authorized agent or by a guardian or other person charged with the care of the person or property of such taxpayer.
(3) All claims for exemption and renewal applications shall be accompanied by such documented verification of income as shall be prescribed by rule adopted by the department of revenue.
(4) Any person signing a false claim with the intent to defraud or evade the payment of any tax shall be guilty of the offense of perjury.
(5) The tax liability of a cooperative housing association, corporation,
or partnership shall be reduced by the amount of tax exemption to which a
claimant residing therein is entitled and such cooperative shall reduce any
amount owed by the claimant to the cooperative by such exact amount of tax
exemption or, if no amount be owed, the cooperative shall make payment to the
claimant of such exact amount of exemption.
(6) A remainderman or other person who would have otherwise paid the tax
on real property that is the subject of an exemption granted under RCW
84.36.381 for an estate for life shall reduce the amount which would have been
payable by the life tenant to the remainderman or other person to the extent of
the exemption. If no amount is owed or separately stated as an obligation
between these persons, the remainderman or other person shall make payment to
the life tenant in the exact amount of the exemption.
NEW SECTION. Sec. 15. RCW 82.32.040 and 1971 ex.s. c 299 s 15 & 1961 c 15 s 82.32.040 are each repealed.
NEW SECTION. Sec. 16. This act shall take effect July 1, 1992, except sections 7 and 8 of this act which shall take effect January 1, 1993, and sections 9 through 12 of this act which are necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect June 1, 1992.