Revised Code of Washington
2023 Archive

Chapter 83.100 RCW
ESTATE AND TRANSFER TAX ACT
PDF of Chapter Digest
PDF of Complete Chapter
Sections
83.100.010Short title.
83.100.020Definitions.
83.100.040Estate tax imposed—Amount of tax.
83.100.046Deduction—Property used for farming—Requirements, conditions.
83.100.047Marital deduction, qualified domestic trust—Election—State registered domestic partner entitled to deduction—Other deductions taken for income tax purposes disallowed.
83.100.048Deduction—Qualified family-owned business interests.
83.100.050Tax returns—Filing dates—Extensions—Extensions during state of emergency.
83.100.060Date payment due—Extensions.
83.100.070Interest on amount due—Penalty for late filing—Exceptions—Rules.
83.100.080Department to issue release.
83.100.090Amended returns—Adjustments or final determinations.
83.100.095Examination by department of returns, other information—Assessment of additional tax, interest.
83.100.110Tax lien.
83.100.120Liability for failure to pay tax before distribution or delivery.
83.100.130Refund for overpayment—Requirements.
83.100.140Criminal acts relating to tax returns.
83.100.150Collection of tax—Findings filed in court.
83.100.160Clerk to give notice of filings.
83.100.170Court order.
83.100.180Objections.
83.100.190Hearing by court.
83.100.200Administration—Rules.
83.100.210Application of chapter 82.32 RCW—Closing agreements authorized.
83.100.220Deposit of funds into education legacy trust account.
83.100.230Education legacy trust account.
83.100.900Repeals and saving.
83.100.901Section captions not part of law.
83.100.902New chapter.
83.100.903Effective date—1981 2nd ex.s. c 7.
83.100.906Construction—Chapter applicable to state registered domestic partnerships—2009 c 521.