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RCW 83.100.040

Estate tax imposed—Amount of tax.

Known as the Estate and Transfer Tax Act

The act spans §§ 83–83 (30 sections).

Applied in 2 court decisions — leading case Clemency v. Department of Revenue (2012)

Most recently applied in Estate of Ackerley v. Department of Revenue (February 2017)

2025 c 421 s 202; 2013 2nd sp.s. c 2 s 4; 2010 c 106 s 234; 2005 c 516 s 3; 1988 c 64 s 4; 1981 2nd ex.s. c 7 s 83.100.040 (Initiative Measure No. 402, approved November 3, 1981).

*** CHANGE IN 2026 *** (SEE 6347.SL) ***

(1) A tax in an amount computed as provided in this section is imposed on every transfer of property located in Washington. For the purposes of this section, any intangible property owned by a resident is located in Washington.

(ii) For estates of decedents dying on or after July 1, 2025, except as provided in (b) of this subsection, the amount of tax is the amount provided in the following table:

(3) The tax imposed under this section is a stand-alone estate tax that incorporates only those provisions of the internal revenue code as amended or renumbered as of January 1, 2005, that do not conflict with the provisions of this chapter. The tax imposed under this chapter is independent of any federal estate tax obligation and is not affected by termination of the federal estate tax.

Official source: Washington State Legislature. Reproduced from public-domain Washington statutes; confirm against the official source for the current text. Not legal advice.