Chapter 83.100 - ESTATE AND TRANSFER TAX ACT

Section 83.100.010 - Short title
Section 83.100.020 - Definitions
Section 83.100.040 - Estate tax imposed-Amount of tax
Section 83.100.046 - Deduction-Property used for farming-Requirements, conditions
Section 83.100.047 - Marital deduction, qualified domestic trust-Election-State registered domestic partner entitled to deduction-Other deductions taken for income tax purposes disallowed
Section 83.100.048 - Deduction-Qualified family-owned business interests
Section 83.100.050 - [Effective Until 6/6/2024] Tax returns-Filing dates-Extensions-Extensions during state of emergency
Section 83.100.050 - [Effective 6/6/2024] Tax returns-Filing dates-Extensions-Extensions during state of emergency
Section 83.100.060 - Date payment due-Extensions
Section 83.100.070 - Interest on amount due-Penalty for late filing-Exceptions-Rules
Section 83.100.080 - Department to issue release
Section 83.100.090 - Amended returns-Adjustments or final determinations
Section 83.100.095 - Examination by department of returns, other information-Assessment of additional tax, interest
Section 83.100.110 - Tax lien
Section 83.100.120 - Liability for failure to pay tax before distribution or delivery
Section 83.100.130 - Refund for overpayment-Requirements
Section 83.100.140 - Criminal acts relating to tax returns
Section 83.100.150 - Collection of tax-Findings filed in court
Section 83.100.160 - Clerk to give notice of filings
Section 83.100.170 - Court order
Section 83.100.180 - Objections
Section 83.100.190 - Hearing by court
Section 83.100.200 - Administration-Rules
Section 83.100.210 - Application of chapter 82.32 RCW-Closing agreements authorized
Section 83.100.220 - Deposit of funds into education legacy trust account
Section 83.100.230 - Education legacy trust account
Section 83.100.900 - Repeals and saving
Section 83.100.901 - Section captions not part of law
Section 83.100.902 - New chapter
Section 83.100.903 - Effective date-1981 2nd ex.s. c 7
Section 83.100.906 - Construction-Chapter applicable to state registered domestic partnerships-2009 c 521