STATE STATUTES & CODES
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WASHINGTON STATUTES AND CODES
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.
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