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2 chapters · 45 sections in this title.
RCW 83.110A.010 Definitions.
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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 allowa…
RCW 83.110A.020 Apportionment by will or other dispositive instrument.
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(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 ap…
RCW 83.110A.030 Statutory apportionment of estate taxes.
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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 esta…
RCW 83.110A.040 Credits and deferrals.
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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 p…
