Washington Administrative Code (Last Updated: November 23, 2016) |
Title 458. Revenue, Department of |
Chapter 458-57. State of Washington Estate and Transfer Tax Reform Act rules. |
Section 458-57-005. Nature of estate tax, definitions. |
Section 458-57-015. Valuation of property, property subject to estate tax, how to calculate the tax. |
Section 458-57-017. Property subject to generation-skipping transfer tax, how to calculate the tax, allocation of generation-skipping transfer exemption. |
Section 458-57-025. Determining the tax liability of nonresidents. |
Section 458-57-035. Washington estate tax return to be filed—Penalty for late filing—Interest on late payments—Waiver or cancellation of penalty—Application of payment. |
Section 458-57-045. Administration of the tax—Releases, amended returns, and refunds. |
Section 458-57-105. Nature of estate tax, definitions. |
Section 458-57-115. Valuation of property, property subject to estate tax, and how to calculate the tax. |
Section 458-57-125. Apportionment of tax when out-of-state property is included in the gross estate of a decedent. |
Section 458-57-135. Washington estate tax return to be filed—Penalty for late filing—Interest on late payments—Waiver or cancellation of penalty—Application of payment. |
Section 458-57-145. Administration of the tax—Releases, amended returns, refunds, and statute of limitations. |
Section 458-57-155. Farm deduction. |
Section 458-57-165. Escheat estates and absentee distributee (missing heir) property. |
Section 458-57-175. Qualified family-owned business interests. |