Title 83 — Title 83 ESTATE TAXATION

The following definitions apply throughout this chapter unless the context clearly requires otherwise.(1) "Apportionable estate" means the value of the gross estate as finally determined for purposes of the estate tax to be apportioned reduced by:(a) Any claim or expense allowabl…

(1) Except as otherwise provided in subsection (3) of this section, the following rules apply:(a) To the extent that a provision of a decedent's will provides for the apportionment of an estate tax, the tax must be apportioned accordingly.(b) Any portion of an estate tax not appo…

To the extent that apportionment of an estate tax is not controlled by an instrument described in RCW 83.110A.020 and except as otherwise provided in RCW 83.110A.050 and 83.110A.060, the following rules apply:(1) Subject to subsections (2), (3), and (4) of this section, the estat…

Except as otherwise provided in RCW 83.110A.050 and 83.110A.060, the following rules apply to credits and deferrals of estate taxes:(1) A credit resulting from the payment of gift taxes or from estate taxes paid on property previously taxed inures ratably to the benefit of all pe…

(1) As used in this section:(a) "Advanced fraction" means a fraction that has as its numerator the amount of the advanced tax and as its denominator the value of the interests in insulated property to which that tax is attributable.(b) "Advanced tax" means the aggregate amount of…

(1) As used in this section:(a) "Special elective benefit" means a reduction in an estate tax obtained by an election for:(i) A reduced valuation of specified property that is included in the gross estate;(ii) A deduction from the gross estate, other than a marital or charitable …

(1) A fiduciary may defer a distribution of property until the fiduciary is satisfied that adequate provision for payment of the estate tax has been made.(2) A fiduciary may withhold from a distributee the estate tax apportioned to and the estate tax required to be advanced by th…

(1) A fiduciary responsible for payment of an estate tax may collect from any person the estate tax apportioned to and the estate tax required to be advanced by the person.(2) Except as otherwise provided in RCW 83.110A.050, any estate tax due from a person that cannot be collect…

(1) A person required under RCW 83.110A.080 to pay an estate tax greater than the amount due from the person under RCW 83.110A.020 or 83.110A.030 has a right to reimbursement from another person to the extent that the other person has not paid the tax required by RCW 83.110A.020 …

Chapter 11.96A RCW applies to issues, questions, or disputes that arise under or that relate to this chapter. Any and all such issues, questions, or disputes may be resolved judicially or nonjudicially under chapter 11.96A RCW.[ 2005 c 332 s 11.]

In applying and construing this uniform act, consideration must be given to the need to promote uniformity of the law with respect to its subject matter among states that enact it.[ 2005 c 332 s 12.]

This chapter may be cited as the Washington Uniform Estate Tax Apportionment Act of 2005.[ 2005 c 332 s 1.]

This act takes effect January 1, 2006.[ 2005 c 332 s 17.]

(1) This act takes effect for estate tax due on account of decedents who die on or after January 1, 2006.(2) Sections 2 through 7 of this act do not apply to a decedent who dies after December 31, 2005, if the decedent continuously lacked testamentary capacity from January 1, 200…

For the purposes of this chapter, the terms spouse, marriage, marital, husband, wife, widow, widower, next of kin, and family shall be interpreted as applying equally to state registered domestic partnerships or individuals in state registered domestic partnerships as well as to …