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2 chapters · 45 sections in this title.
RCW 83.100.010 Short title.
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This chapter may be cited as the "Estate and Transfer Tax Act." [ 2005 c 516 s 19; 1988 c 64 s 1; 1981 2nd ex.s. c 7 s 83.100.010 (Initiative Measure No. 402, approved November 3, 1981).] Notes: Finding—Intent—Application—Severability—Effective date—2005 c 516: See notes followin…
RCW 83.100.020 Definitions.
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The definitions in this section apply throughout this chapter unless the context clearly requires otherwise. (1)(a) The applicable exclusion amount for the decedent's estate is the applicable exclusion amount in effect as of the date of the decedent's death. "Applicable exclusion…
RCW 83.100.040 Estate tax imposed—Amount of tax.
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(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. (2)(a)(i) For estates of decedents dying before July…
RCW 83.100.046 Deduction—Property used for farming—Requirements, conditions.
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(1) For the purposes of determining the Washington taxable estate, a deduction is allowed from the federal taxable estate for: (a) The value of qualified real property reduced by any amounts allowable as a deduction in respect of the qualified real property under 26 U.S.C. Sec. 2…
