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U.S. State Codes
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Washington
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Title 83 - Estate Taxation
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Chapter 83.100 - Estate and Transfer Tax Act.
Chapter 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—State registered domestic partner entitled to deduction—Other deductions taken for income tax purposes disallowed.
83.100.048 Deduction—Qualified family-owned business interests.
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.
83.100.906 Construction—Chapter applicable to state registered domestic partnerships—2009 c 521.