The department shall adopt such rules as may be necessary to carry into effect the provisions of this chapter, including rules relating to returns for taxes due under this chapter. The rules shall have the same force and effect as if specifically set forth in this chapter, unless declared invalid by a judgment of a court of record not appealed from.
RCW 83.100.200
Administration—Rules.
Known as the Estate and Transfer Tax Act
The act spans §§ 83–83 (30 sections).
Applied in 3 court decisions — leading case Estate of Hemphill v. STATE, DEPT. OF REVENUE (ESTATE TAX) (2005)
Most recently applied in Clemency v. Department of Revenue (October 2012)
1988 c 64 s 19.
Official source: Washington State Legislature. Reproduced from public-domain Washington statutes; confirm against the official source for the current text. Not legal advice.