WASHINGTON ADMINISTRATIVE CODE ARCHIVE

Washington Administrative Code
2023 Archive

Chapter 458-57 WAC

Last Update: 6/26/20

STATE OF WASHINGTON ESTATE AND TRANSFER TAX REFORM ACT RULES

PDF of Chapter Digest


WAC Sections
458-57-005	Nature of estate tax, definitions.
458-57-025	Determining the tax liability of nonresidents.
458-57-035	Washington estate tax return to be filed—Penalty for late filing—Interest on late payments—Waiver or cancellation of penalty—Application of payment.
458-57-045	Administration of the tax—Releases, amended returns, and refunds.
458-57-105	Nature of estate tax, definitions.
458-57-115	Valuation of property, property subject to estate tax, and how to calculate the tax.
458-57-125	Apportionment of tax when out-of-state property is included in the gross estate of a decedent.
458-57-135	Washington estate tax return to be filed—Penalty for late filing—Interest on late payments—Waiver or cancellation of penalty—Application of payment.
458-57-145	Administration of the tax—Releases, amended returns, refunds, and statute of limitations.
458-57-155	Farm deduction.
458-57-165	Escheat estates and absentee distributee (missing heir) property.
458-57-175	Qualified family-owned business interests.

DISPOSITION OF SECTIONS FORMERLY CODIFIED IN THIS TITLE


458-57-010	Scope of rules. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-010, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100. Later promulgation, see WAC 458-57-510.
458-57-015	Valuation of property, property subject to estate tax, how to calculate the tax. [Statutory Authority: RCW 83.100.047 and 83.100.200. WSR 06-07-051, § 458-57-015, filed 3/9/06, effective 4/9/06. Statutory Authority: RCW 83.100.200. WSR 02-18-078, § 458-57-015, filed 8/30/02, effective 9/30/02; WSR 99-15-095, § 458-57-015, filed 7/21/99, effective 8/21/99.] Repealed by WSR 20-06-071, filed 3/3/20, effective 4/3/20. Statutory Authority: RCW 82.01.060 and 83.100.200.
458-57-017	Property subject to generation-skipping transfer tax, how to calculate the tax, allocation of generation-skipping transfer exemption. [Statutory Authority: RCW 83.100.047 and 83.100.200. WSR 06-07-051, § 458-57-017, filed 3/9/06, effective 4/9/06. Statutory Authority: RCW 83.100.200. WSR 02-18-078, § 458-57-017, filed 8/30/02, effective 9/30/02.] Repealed by WSR 20-06-071, filed 3/3/20, effective 4/3/20. Statutory Authority: RCW 82.01.060 and 83.100.200.
458-57-020	Nature of inheritance tax. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-020, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100. Later promulgation, see WAC 458-57-520.
458-57-030	Property subject to inheritance tax. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-030, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100. Later promulgation, see WAC 458-57-530.
458-57-040	Jurisdiction—Domicile of decedent. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-040, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-050	Status and character of assets. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-050, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-060	Valuation. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-060, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-070	Valuation—Real estate. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-070, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-080	Valuation—Gold and silver bullion. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-080, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-090	Valuation—Securities. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-090, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-100	Closely held securities—Partnerships—Sole proprietorships. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-100, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-110	Valuation of certain life insurance and annuity contracts—Valuation of shares in an open-end investment company. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-110, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-120	Notes—Other intangibles. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-120, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-130	Real estate contracts. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-130, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-140	Cash on hand or on deposit. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-140, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-150	Tangible personal property, household and personal effects. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-150, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-160	Valuation of annuities, life estates, terms for years, remainders, and reversions. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-160, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-170	Tables for valuation of annuities, life estates, terms for years, remainders, and reversions for estates of decedents dying on and after May 30, 1979. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-170, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-180	Transfers prior to death—Computation of time—Valuation—Contemplation. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-180, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-190	Deductions. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-190, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-200	Nondeductible items. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-200, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-210	Exempt entities. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-210, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-220	Classes of beneficiaries—Heirs. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-220, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-230	Exemptions—Class A. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-230, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-240	Exemptions—Classes B and C. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-240, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-250	Exemptions—Aliens. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-250, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-260	Insurance—Exemptions. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-260, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-270	Prorating of exemptions. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-270, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-280	Prorating costs and fees. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-280, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-290	Credit for property previously taxed. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-290, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-300	Computation formula—Property previously taxed—Class A. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-300, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-310	Computation formula—Property previously taxed—Portion of net second estate to class other than A. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-310, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-320	Computation formula—Property previously taxed—Specific bequest second estate to class other than A. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-320, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-330	Computation formula—Property previously taxed—Specific bequest and portion of net second estate to class other than A. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-330, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-340	Federal credit for death taxes. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-340, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-350	Payment of tax. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-350, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-360	Payment of tax from residue—Tax on tax. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-360, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-370	Deferral of tax—Power of appointment—Minimum and maximum tax—Secured tax. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-370, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-380	Interest—Penalties. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-380, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-390	Interest on unpaid tax. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-390, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-400	Refunds. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-400, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-410	Escheat estates—Heirs—How located and proof. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-410, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100. Later promulgation, see WAC 458-57-640.
458-57-420	Preliminary statement. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-420, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-430	Inventory and appraisement—Inventory of assets. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-430, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-440	Inheritance tax returns—Duty to keep records and render statements—Filing of returns—Contents of returns. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-440, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-450	Payment of inheritance tax—Extension of time—Basis for—Reasonable cause—Undue hardship. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-450, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-460	Inheritance tax—Extension of time for payment—Failure to pay on time. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-460, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-470	Inheritance tax—Extension of time for payment—Security. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-470, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-480	Closely held businesses—What constitutes. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-480, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-490	Qualified or special use—Application of statutory and regulatory provisions. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-490, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-500	Miscellaneous provisions. [Statutory Authority: RCW 82.01.060, 83.36.005, and chapters 83.01 through 83.52 RCW. WSR 80-03-048 (Order IT 80-1), § 458-57-500, filed 2/21/80.] Repealed by WSR 83-17-033 (Order IT 83-2), filed 8/11/83. Statutory Authority: RCW 83.100.100.
458-57-510	Scope of rules. [Statutory Authority: RCW 83.100.100. WSR 83-17-033 (Order IT 83-2), § 458-57-510, filed 8/11/83. Formerly WAC 458-57-010.] Repealed by WSR 99-15-095, filed 7/21/99, effective 8/21/99. Statutory Authority: RCW 83.100.200.
458-57-520	Nature of estate tax. [Statutory Authority: RCW 83.100.100. WSR 83-17-033 (Order IT 83-2), § 458-57-520, filed 8/11/83. Formerly WAC 458-57-020.] Repealed by WSR 99-15-095, filed 7/21/99, effective 8/21/99. Statutory Authority: RCW 83.100.200.
458-57-530	Property subject to estate tax. [Statutory Authority: RCW 83.100.100. WSR 83-17-033 (Order IT 83-2), § 458-57-530, filed 8/11/83. Formerly WAC 458-57-030.] Repealed by WSR 99-15-095, filed 7/21/99, effective 8/21/99. Statutory Authority: RCW 83.100.200.
458-57-540	Residents—Tax imposed. [Statutory Authority: RCW 83.100.100. WSR 83-17-033 (Order IT 83-2), § 458-57-540, filed 8/11/83.] Repealed by WSR 99-15-095, filed 7/21/99, effective 8/21/99. Statutory Authority: RCW 83.100.200.
458-57-550	Valuation. [Statutory Authority: RCW 83.100.100. WSR 83-17-033 (Order IT 83-2), § 458-57-550, filed 8/11/83.] Repealed by WSR 99-15-095, filed 7/21/99, effective 8/21/99. Statutory Authority: RCW 83.100.200.
458-57-560	Imposition of tax. [Statutory Authority: RCW 83.100.100. WSR 83-17-033 (Order IT 83-2), § 458-57-560, filed 8/11/83.] Repealed by WSR 99-15-095, filed 7/21/99, effective 8/21/99. Statutory Authority: RCW 83.100.200.
458-57-570	Tax returns to be filed. [Statutory Authority: RCW 83.100.100. WSR 86-12-024 (Order 86-1), § 458-57-570, filed 5/28/86; WSR 83-17-033 (Order IT 83-2), § 458-57-570, filed 8/11/83.] Repealed by WSR 99-15-095, filed 7/21/99, effective 8/21/99. Statutory Authority: RCW 83.100.200.
458-57-575	Waiver or cancellation of penalties. [Statutory Authority: RCW 82.32.300 and 83.100.070. WSR 99-03-010, § 458-57-575, filed 1/8/99, effective 2/8/99.] Repealed by WSR 99-15-095, filed 7/21/99, effective 8/21/99. Statutory Authority: RCW 83.100.200.
458-57-580	Formula. [Statutory Authority: RCW 83.100.100. WSR 83-17-033 (Order IT 83-2), § 458-57-580, filed 8/11/83.] Repealed by WSR 99-15-095, filed 7/21/99, effective 8/21/99. Statutory Authority: RCW 83.100.200.
458-57-590	Property "located in" Washington. [Statutory Authority: RCW 83.100.100. WSR 83-17-033 (Order IT 83-2), § 458-57-590, filed 8/11/83.] Repealed by WSR 99-15-095, filed 7/21/99, effective 8/21/99. Statutory Authority: RCW 83.100.200.
458-57-600	Reciprocity exemption. [Statutory Authority: RCW 83.100.100. WSR 83-17-033 (Order IT 83-2), § 458-57-600, filed 8/11/83.] Repealed by WSR 99-15-095, filed 7/21/99, effective 8/21/99. Statutory Authority: RCW 83.100.200.
458-57-610	Releases. [Statutory Authority: RCW 83.100.100. WSR 86-12-024 (Order 86-1), § 458-57-610, filed 5/28/86; WSR 83-17-033 (Order IT 83-2), § 458-57-610, filed 8/11/83.] Repealed by WSR 99-15-095, filed 7/21/99, effective 8/21/99. Statutory Authority: RCW 83.100.200.
458-57-620	Amended returns—Final determination. [Statutory Authority: RCW 83.100.100. WSR 83-17-033 (Order IT 83-2), § 458-57-620, filed 8/11/83.] Repealed by WSR 99-15-095, filed 7/21/99, effective 8/21/99. Statutory Authority: RCW 83.100.200.
458-57-630	Administration—Rules. [Statutory Authority: RCW 83.100.100. WSR 83-17-033 (Order IT 83-2), § 458-57-630, filed 8/11/83.] Repealed by WSR 99-15-095, filed 7/21/99, effective 8/21/99. Statutory Authority: RCW 83.100.200.
458-57-640	Escheat estates—Heirs—How located and proof. [Statutory Authority: RCW 83.100.100. WSR 83-17-033 (Order IT 83-2), § 458-57-640, filed 8/11/83. Formerly WAC 458-57-410.] Repealed by WSR 99-15-095, filed 7/21/99, effective 8/21/99. Statutory Authority: RCW 83.100.200.
458-57-650	Interest and penalties. [Statutory Authority: RCW 83.100.100. WSR 83-17-033 (Order IT 83-2), § 458-57-650, filed 8/11/83.] Repealed by WSR 99-15-095, filed 7/21/99, effective 8/21/99. Statutory Authority: RCW 83.100.200.
458-57-660	Refunds. [Statutory Authority: RCW 83.100.100. WSR 83-17-033 (Order IT 83-2), § 458-57-660, filed 8/11/83.] Repealed by WSR 99-15-095, filed 7/21/99, effective 8/21/99. Statutory Authority: RCW 83.100.200.