WSR 03-11-077



[ Filed May 20, 2003, 3:48 p.m. ]

Issuance of Interpretive Statement

This announcement of the issuance of this interpretive statement is published in the Washington State Register pursuant to the requirements of RCW 34.05.230.

The Department of Revenue has issued the following excise tax advisory (ETA). This advisory provides guidance regarding the availability of qualified terminable interest property (QTIP) elections on the Washington state estate and transfer tax return when a different election is made on the federal estate tax return or when no federal return is required.

ETA 2013.57.015 QTIP Elections and Washington's Estate Tax.

Copies of these advisories are available via the internet at Alternatively, a request for copies of these advisories may be directed to Roseanna Hodson, Legislation and Policy, P.O. Box 47467, Olympia, WA 98504-7467, phone (360) 570-6119, fax (360) 664-0693.

Alan R. Lynn

Rules Coordinator

Legislature Code Reviser 


Washington State Code Reviser's Office