Title 83, Title 83 ESTATE TAXATION
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 following R…
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. 20…
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.
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(1)(a) If the federal taxable estate on the federal return is determined by making an election under section 2056 or 2056A of the internal revenue code, or if no federal return is required to be filed, the department may provide by rule for a separate election on the Washington r…
RCW 83.100.048 Deduction—Qualified family-owned business interests.
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(1) For the purposes of determining the tax due under this chapter, a deduction is allowed for the value of the decedent's qualified family-owned business interests, not to exceed the applicable deduction amount, if:(a) The value of the decedent's qualified family-owned business …
RCW 83.100.050 Tax returns—Filing dates—Extensions—Extensions during state of emergency—Exemption.
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(1) Except as provided in subsection (7) of this section, a Washington return must be filed if the gross estate equals or exceeds the applicable exclusion amount.(2) If a Washington return is required as provided in subsection (1) of this section:(a) A person required to file a f…
RCW 83.100.060 Date payment due—Extensions.
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(1) The taxes imposed by this chapter shall be paid by the person required to file a Washington return on or before the date the Washington return is required to be filed under RCW 83.100.050, not including any extension of time for filing. Payment delivered to the department by …
RCW 83.100.070 Interest on amount due—Penalty for late filing—Exceptions—Rules.
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(1) For periods before January 2, 1997, any tax due under this chapter which is not paid by the due date under RCW 83.100.060(1) shall bear interest at the rate of twelve percent per annum from the date the tax is due until the date of payment.(2) Interest imposed under this sect…
RCW 83.100.080 Department to issue release.
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The department shall issue a release when the tax due under this chapter has been paid. Upon issuance of a release, all property subject to the tax shall be free of any claim for the tax by the state.[ 1988 c 64 s 9; 1986 c 44 s 2; 1981 2nd ex.s. c 7 s 83.100.080 (Initiative Meas…
RCW 83.100.090 Amended returns—Adjustments or final determinations.
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Notwithstanding the periods of limitation in RCW 83.100.095 and 83.100.130:(1) If the person required to file the Washington return under RCW 83.100.050 files an amended federal return, that person shall immediately file with the department an amended Washington return with a cop…
RCW 83.100.095 Examination by department of returns, other information—Assessment of additional tax, interest.
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(1) If upon examination of any returns or from other information obtained by the department it appears that a tax or penalty has been paid less than that properly due, the department shall assess against the taxpayer an additional amount found to be due and shall add interest as …
RCW 83.100.110 Tax lien.
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(1) Unless any tax due under this chapter is sooner paid in full, it shall be a lien upon the property subject to the tax for a period of ten years from the date of the transfer, except that any part of the property which is used for the payment of claims against the property or …
RCW 83.100.120 Liability for failure to pay tax before distribution or delivery.
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(1)(a) Except as otherwise provided in this subsection, any personal representative who distributes any property without first paying, securing another's payment of, or furnishing security for payment of the taxes due under this chapter is personally liable for the taxes due to t…
RCW 83.100.130 Refund for overpayment—Requirements.
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(1) If, upon receipt of an application by a taxpayer for a refund, or upon examination of the returns or records of any taxpayer, the department determines that within the statutory period for assessment of taxes, penalties, or interest prescribed by RCW 83.100.095 a person requi…
RCW 83.100.140 Criminal acts relating to tax returns.
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Any person required to file the Washington return who willfully fails to file a Washington return when required by this chapter or who willfully files a false return commits a gross misdemeanor as defined in Title 9A RCW and shall be punished as provided in Title 9A RCW for the p…
RCW 83.100.150 Collection of tax—Findings filed in court.
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The department may collect the estate tax imposed under RCW 83.100.040, including interest and penalties, and shall represent this state in all matters pertaining to the same, either before courts or in any other manner. At any time after the Washington return is due, the departm…
RCW 83.100.160 Clerk to give notice of filings.
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Upon filing findings under RCW 83.100.150, the clerk of the superior court shall give notice of the filing by causing notice thereof to be posted at the courthouse in the county in which the court is located. In addition, the department of revenue shall give notice of the filing …
RCW 83.100.170 Court order.
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At any time after the expiration of sixty days from the mailing of the notice under RCW 83.100.160, if no objection to the findings is filed, the superior court or a judge thereof shall, without further notice, give and make its order confirming the findings and fixing the tax in…
RCW 83.100.180 Objections.
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At any time prior to the making of an order under RCW 83.100.170, any person having an interest in property subject to the tax may file objections in writing with the clerk of the superior court and serve a copy thereof upon the department, and the same shall be noted for trial b…
RCW 83.100.190 Hearing by court.
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Upon the hearing of objections under RCW 83.100.180, the court shall make such order as it may deem proper. For the purposes of the hearing, the findings of the department shall be presumed to be correct and it shall be the duty of the objector or objectors to proceed in support …
RCW 83.100.200 Administration—Rules.
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The department shall adopt such rules as may be necessary to carry into effect the provisions of this chapter, including rules relating to returns for taxes due under this chapter. The rules shall have the same force and effect as if specifically set forth in this chapter, unless…
RCW 83.100.210 Application of chapter 82.32 RCW—Closing agreements authorized.
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(1) The following provisions of chapter 82.32 RCW have full force and application with respect to the taxes imposed under this chapter unless the context clearly requires otherwise: RCW 82.32.110, 82.32.120, 82.32.130, 82.32.320, 82.32.330, and 82.32.340. The definitions in this …
RCW 83.100.220 Deposit of funds into education legacy trust account.
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All receipts from taxes, penalties, interest, and fees collected under this chapter must be deposited into the education legacy trust account.[ 2005 c 516 s 16.]Notes:Finding—Intent—Application—Severability—Effective date—2005 c 516: See notes following RCW 83.100.040.
RCW 83.100.230 Education legacy trust account.
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The education legacy trust account is created in the state treasury. Money in the account may be spent only after appropriation. Expenditures from the account may be used only for support of the common schools, and for expanding access to higher education through funding for new …
RCW 83.100.900 Repeals and saving.
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(1) The following chapters and their session law bases are each repealed: Chapters 83.01, 83.04, 83.05, 83.08, 83.12, 83.14, 83.16, 83.20, 83.24, 83.28, 83.32, 83.36, 83.40, 83.44, 83.48, 83.52, 83.58, 83.60, and 83.98 RCW.(2) These repeals shall not be construed as affecting any…
RCW 83.100.901 Section captions not part of law.
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As used in this act, section captions constitute no part of the law.[ 1981 2nd ex.s. c 7 s 83.100.170 (Initiative Measure No. 402, approved November 3, 1981).]
RCW 83.100.902 New chapter.
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Sections 83.100.010 through 83.100.150 of this act shall constitute a new chapter in Title 83 RCW to be designated chapter 83.100 RCW.[ 1981 2nd ex.s. c 7 s 83.100.180 (Initiative Measure No. 402, approved November 3, 1981).]
RCW 83.100.903 Effective date—1981 2nd ex.s. c 7.
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This act shall take effect January 1, 1982.[ 1981 2nd ex.s. c 7 s 83.100.190 (Initiative Measure No. 402, approved November 3, 1981).]
RCW 83.100.906 Construction—Chapter applicable to state registered domestic partnerships—2009 c 521.
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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 …
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 allowabl…
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 appo…
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 estat…
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 pe…
RCW 83.110A.050 Insulated property—Advancement of tax.
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(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…
RCW 83.110A.060 Apportionment and recapture of special elective benefits.
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(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 …
RCW 83.110A.070 Securing payment of estate tax from property in possession of fiduciary.
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(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…
RCW 83.110A.080 Collection of estate tax by fiduciary.
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(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…
RCW 83.110A.090 Right of reimbursement.
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(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 …
RCW 83.110A.100 Action to determine or enforce chapter—Application of chapter 11.96A RCW.
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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.]
RCW 83.110A.110 Uniformity of application and construction.
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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.]
RCW 83.110A.900 Short title.
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This chapter may be cited as the Washington Uniform Estate Tax Apportionment Act of 2005.[ 2005 c 332 s 1.]
RCW 83.110A.902 Effective date—2005 c 332.
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This act takes effect January 1, 2006.[ 2005 c 332 s 17.]
RCW 83.110A.904 Application—2005 c 332.
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(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…
RCW 83.110A.905 Construction—Chapter applicable to state registered domestic partnerships—2009 c 521.
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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 …