Title 83 - Estate taxation
- 83.100 - Estate and transfer tax act.
- 83.100.010 - Short title.
- 83.100.020 - Definitions.
- 83.100.040 - Estate tax imposed -- Amount of tax.
- 83.100.046 - Deduction--Property used for farming--Requirements, conditions.
- 83.100.047 - Marital deduction, qualified domestic trust -- Election--Other deductions taken for income tax purposes disallowed.
- 83.100.050 - Tax returns -- Filing dates -- Extensions -- Extensions during state of emergency.
- 83.100.060 - Date payment due -- Extensions.
- 83.100.070 - Interest on amount due -- Penalty for late filing -- Exceptions -- Rules.
- 83.100.080 - Department to issue release.
- 83.100.090 - Amended returns -- Adjustments or final determinations.
- 83.100.095 - Examination by department of returns, other information--Assessment of additional tax, interest.
- 83.100.110 - Tax lien.
- 83.100.120 - Liability for failure to pay tax before distribution or delivery.
- 83.100.130 - Refund for overpayment -- Requirements.
- 83.100.140 - Criminal acts relating to tax returns.
- 83.100.150 - Collection of tax -- Findings filed in court.
- 83.100.160 - Clerk to give notice of filings.
- 83.100.170 - Court order.
- 83.100.180 - Objections.
- 83.100.190 - Hearing by court.
- 83.100.200 - Administration -- Rules.
- 83.100.210 - Application of chapter 82.32 RCW--Closing agreements authorized.
- 83.100.220 - Deposit of funds into education legacy trust account.
- 83.100.230 - Education legacy trust account.
- 83.100.900 - Repeals and saving.
- 83.100.901 - Section captions not part of law.
- 83.100.902 - New chapter.
- 83.100.903 - Effective date -- 1981 2nd ex.s. c 7.
- 83.100.904 - Captions -- 1988 c 64.
- 83.100.905 - Severability -- 1988 c 64.
- 83.100.906 - Construction -- Chapter applicable to state registered domestic partnerships -- 2009 c 521.
- 83.110A - Washington uniform estate tax apportionment act.
- 83.110A.010 - Definitions.
- 83.110A.020 - Apportionment by will or other dispositive instrument.
- 83.110A.030 - Statutory apportionment of estate taxes.
- 83.110A.040 - Credits and deferrals.
- 83.110A.050 - Insulated property--Advancement of tax.
- 83.110A.060 - Apportionment and recapture of special elective benefits.
- 83.110A.070 - Securing payment of estate tax from property in possession of fiduciary.
- 83.110A.080 - Collection of estate tax by fiduciary.
- 83.110A.090 - Right of reimbursement.
- 83.110A.100 - Action to determine or enforce chapter--Application of chapter 11.96A RCW.
- 83.110A.110 - Uniformity of application and construction.
- 83.110A.900 - Short title.
- 83.110A.901 - Captions not law.
- 83.110A.902 - Effective date--2005 c 332.
- 83.110A.903 - Severability--2005 c 332.
- 83.110A.904 - Application--2005 c 332.
- 83.110A.905 - Construction -- Chapter applicable to state registered domestic partnerships -- 2009 c 521.
- RCW Dispositions
- 83.36 - Department of revenue's powers
- 83.40 - Adjustments with federal tax
- 83.12 - Alien estates and reciprocity with other states
- 83.98 - Construction
- 83.24 - Determination of tax without probate
- 83.100 - Estate and transfer tax act
- 83.01 - General provisions
- 83.56 - Gift taxes
- 83.60 - Gifts of powers of appointment
- 83.08 - Inheritance tax rates
- 83.20 - Legacies, transfers, pension benefits — exemptions
- 83.44 - Payment of inheritance tax — enforcement — compromise
- 83.28 - Procedure to fix tax on estate
- 83.32 - Procedure to fix tax on property previously transferred
- 83.04 - Property and person subject to inheritance tax — lien
- 83.48 - Quieting title against tax liability
- 83.14 - Settlement of death tax disputes with other states
- 83.05 - Transfers by power of appointment
- 83.110 - Uniform estate tax apportionment act
- 83.16 - Valuations, credits, and exemptions
- 83.52 - Violations and penalties
- Notes