83.100.020 - Definitions. - Washington Statutes

Definitions.

As used in this chapter:

     (1) "Decedent" means a deceased individual;

     (2) "Department" means the department of revenue, the director of that department, or any employee of the department exercising authority lawfully delegated to him by the director;

     (3) "Federal return" means any tax return required by chapter 11 of the Internal Revenue Code;

     (4) "Federal tax" means a tax under chapter 11 of the Internal Revenue Code;

     (5) "Gross estate" means "gross estate" as defined and used in section 2031 of the Internal Revenue Code;

     (6) "Person" means any individual, estate, trust, receiver, cooperative association, club, corporation, company, firm, partnership, joint venture, syndicate, or other entity and, to the extent permitted by law, any federal, state, or other governmental unit or subdivision or agency, department, or instrumentality thereof;

     (7) "Person required to file the federal return" means any person required to file a return required by chapter 11 of the Internal Revenue Code, such as the personal representative of an estate;

     (8) "Property" means property included in the gross estate;

     (9) "Resident" means a decedent who was domiciled in Washington at time of death;

     (10) "Taxpayer" means a person upon whom tax is imposed under this chapter, including an estate or a person liable for tax under RCW 83.100.120;

     (11) "Transfer" means "transfer" as used in section 2001 of the Internal Revenue Code. However, "transfer" does not include a qualified heir disposing of an interest in property qualifying for a deduction under RCW 83.100.046 or ceasing to use the property for farming purposes;

     (12) "Internal Revenue Code" means, for the purposes of this chapter and *RCW 83.110.010, the United States Internal Revenue Code of 1986, as amended or renumbered as of January 1, 2005;

     (13) "Washington taxable estate" means the federal taxable estate, less: (a) One million five hundred thousand dollars for decedents dying before January 1, 2006; and (b) two million dollars for decedents dying on or after January 1, 2006; and (c) the amount of any deduction allowed under RCW 83.100.046; and

     (14) "Federal taxable estate" means the taxable estate as determined under chapter 11 of the Internal Revenue Code without regard to: (a) The termination of the federal estate tax under section 2210 of the Internal Revenue Code or any other provision of law, and (b) the deduction for state estate, inheritance, legacy, or succession taxes allowable under section 2058 of the Internal Revenue Code.

[2005 c 516 § 2; 2001 c 320 § 15; 1999 c 358 § 19; 1998 c 292 § 401; 1994 c 221 § 70; 1993 c 73 § 9; 1990 c 224 § 1; 1988 c 64 § 2; 1981 2nd ex.s. c 7 § 83.100.020 (Initiative Measure No. 402, approved November 3, 1981).]

Notes: *Reviser's note: Chapter 83.110 RCW was repealed by 2005 c 332 § 15, effective January 1, 2006, and replaced with new chapter 83.110A RCW.

Finding--Intent--Application--Severability -- Effective date -- 2005 c 516: See notes following RCW 83.100.040.

Effective date -- 2001 c 320: See note following RCW 11.02.005.

Effective date -- 1999 c 358 §§ 1 and 3-21: See note following RCW 82.04.3651.

Part headings and section captions not law -- Effective dates -- 1998 c 292: See RCW 11.11.902 and 11.11.903.

Effective dates -- 1994 c 221: See note following RCW 11.94.070.