FINAL BILL REPORT

SSB 6395

                              C 180 L 90

BYSenate Committee on Law & Justice (originally sponsored by Senators Nelson, Talmadge and Newhouse)

Correcting obsolete inheritance tax references.

Senate Committee on Law & Justice

House Committe on Judiciary

SYNOPSIS AS ENACTED

BACKGROUND:

In 1982, inheritance tax was eliminated in Washington and replaced by estate and transfer taxes.  There are references in the RCW to inheritance tax and the Inheritance Tax Division which have never been deleted.

SUMMARY:

Obsolete references to inheritance tax, Inheritance Tax Division and inheritance and federal death tax are deleted.

Sections of Title 23A RCW, relating to the transfer of shares between spouses, repealed effective June 30, 1990, were inadvertently deleted from Title 23B RCW which replaces Title 23A RCW, and are added to the Probate and Trust Code.  An inheritance tax release is not necessary to transfer shares of a deceased spouse.

VOTES ON FINAL PASSAGE:

     Senate   47    0

     House 97  0

EFFECTIVE:June 7, 1990