Chapter

ESTATE AND TRANSFER TAX ACT

RCW 83.100.010— Short title.
RCW 83.100.020— Definitions.
RCW 83.100.040— Estate tax imposed—Amount of tax.
RCW 83.100.046— Deduction—Property used for farming—Requirements, conditions.
RCW 83.100.047— Marital deduction, qualified domestic trust—Election—State registered domestic partner entitled to deduction—Other deductions taken for income tax purposes disallowed.
RCW 83.100.048— Deduction—Qualified family-owned business interests.
RCW 83.100.050— Tax returns—Filing dates—Extensions—Extensions during state of emergency—Exemption.
RCW 83.100.060— Date payment due—Extensions.
RCW 83.100.070— Interest on amount due—Penalty for late filing—Exceptions—Rules.
RCW 83.100.080— Department to issue release.
RCW 83.100.090— Amended returns—Adjustments or final determinations.
RCW 83.100.095— Examination by department of returns, other information—Assessment of additional tax, interest.
RCW 83.100.110— Tax lien.
RCW 83.100.120— Liability for failure to pay tax before distribution or delivery.
RCW 83.100.130— Refund for overpayment—Requirements.
RCW 83.100.140— Criminal acts relating to tax returns.
RCW 83.100.150— Collection of tax—Findings filed in court.
RCW 83.100.160— Clerk to give notice of filings.
RCW 83.100.170— Court order.
RCW 83.100.180— Objections.
RCW 83.100.190— Hearing by court.
RCW 83.100.200— Administration—Rules.
RCW 83.100.210— Application of chapter 82.32 RCW—Closing agreements authorized.
RCW 83.100.220— Deposit of funds into education legacy trust account.
RCW 83.100.230— Education legacy trust account.
RCW 83.100.900— Repeals and saving.
RCW 83.100.901— Section captions not part of law.
RCW 83.100.902— New chapter.
RCW 83.100.903— Effective date—1981 2nd ex.s. c 7.
RCW 83.100.906— Construction—Chapter applicable to state registered domestic partnerships—2009 c 521.