Z-1095               _______________________________________________

                                                   HOUSE BILL NO. 1517

                        _______________________________________________

                                                                            C 044 L 86

State of Washington                              49th Legislature                              1986 Regular Session

By Representatives Appelwick and Hastings

Read first time 1/17/86 and referred to Committee on Ways & Means.

AN ACT Relating to estate taxation; and amending RCW 83.100.050 and 83.100.080.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

        Sec. 1.  Section 83.100.050, chapter 7, Laws of 1981 2nd ex. sess. and RCW 83.100.050 are each amended to read as follows:

          (1) The personal representative of every estate subject to the tax imposed by this chapter who is required by the laws of the United States to file a federal estate tax return shall file with the department on or before the date the federal estate tax return is required to be filed, including any extension of time for filing the federal estate tax return:

          (a) A report for the taxes due under this chapter; and

          (b) A true copy of the federal estate tax return.

          (2) If the personal representative has obtained an extension of time for filing the federal return, the filing required by subsection (1) of this section shall be similarly extended until the end of the time period granted in the extension of time for the federal return.  A true copy of the extension shall be filed with the department within thirty days of issuance.

          (3) No Washington report need be filed if the estate is not subject to the tax imposed by this chapter.

          (((4) If the estate is not subject to the tax imposed by this chapter, the personal representative may apply to the department for the automatic issuance of a release of nonliability.  The release, when issued, shall indicate it has been determined that the estate is not subject to the tax and that the estate and the personal representative are free of any claim by the state for taxes owed under this chapter.))

        Sec. 2.  Section 83.100.080, chapter 7, Laws of 1981 2nd ex. sess. and RCW 83.100.080 are each amended to read as follows:

          (1) The department shall issue an automatic release to the personal representative when((:

          (a) No taxes imposed by this chapter are due and upon the receipt of a request for a release of nonliability, if the release includes the sworn statement of the personal representative that in fact no taxes are due; or

          (b))) the taxes due under this chapter have been paid as prescribed in RCW 83.100.050, and the request for a release includes the sworn statement of the personal representative that in fact all taxes due have been paid.

          (2) The obtaining of this release shall give to the personal representative sufficient authority to effectuate the transfer of all property composing the decedent's estate.

                                                                                                                      Passed the House February 13, 1986.

                                                                                                                                         Speaker of the House.

                                                                                                                           Passed the Senate March 1, 1986.

                                                                                                                                       President of the Senate.