reglab/housing_qa huggingface dataset:
WA Rev Code § 83.110A.040 (2021)
2021 Revised Code of Washington|Title 83 - Estate Taxation|Chapter 83.110A - Washington Uniform Estate Tax Apportionment Act.|83.110A.040 - Credits and deferrals.

RCW 83.110A.040 Credits and deferrals.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 persons to which the estate tax is apportioned.(2) A credit for state or foreign estate taxes inures ratably to the benefit of all persons to which the estate tax is apportioned, except that the amount of a credit for a state or foreign tax paid by a beneficiary of the property on which the state or foreign tax was imposed, directly or by a charge against the property, inures to the benefit of the beneficiary.(3) If payment of a portion of an estate tax is deferred because of the inclusion in the gross estate of a particular interest in property, the benefit of the deferral inures ratably to the persons to which the estate tax attributable to the interest is apportioned. The burden of any interest charges incurred on a deferral of taxes and the benefit of any tax deduction associated with the accrual or payment of the interest charge is allocated ratably among the persons receiving an interest in the property.[ 2005 c 332 § 5.]
WA Rev Code § 83.110A.050 (2021)
2021 Revised Code of Washington|Title 83 - Estate Taxation|Chapter 83.110A - Washington Uniform Estate Tax Apportionment Act.|83.110A.050 - Insulated property—Advancement of tax.

RCW 83.110A.050 Insulated property—Advancement of tax.(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 estate tax attributable to interests in insulated property which is required to be advanced by uninsulated holders under subsection (3) of this section.(c) "Insulated property" means property subject to a time-limited interest which is included in the apportionable estate and is unavailable for payment of an estate tax because of impossibility or impracticability. Insulated property does not include property from which the beneficial holder has the unilateral right to cause distribution to himself or herself.(d) "Uninsulated holder" means a person who has an interest in uninsulated property.(e) "Uninsulated property" means property included in the apportionable estate other than insulated property.(2) If an estate tax is to be advanced pursuant to subsection (3) of this section by persons holding interests in uninsulated property subject to a time-limited interest other than property to which RCW 83.110A.060 applies, the tax must be advanced, without further apportionment, from the principal of the uninsulated property.(3) Subject to RCW 83.110A.080 (2) and (4), an estate tax attributable to interests in insulated property must be advanced ratably by uninsulated holders.(4) A court having jurisdiction to determine the apportionment of an estate tax may require a beneficiary of an interest in insulated property to pay all or part of the estate tax otherwise apportioned to the interest if the court finds that it would be substantially more equitable for that beneficiary to bear the tax liability personally than for that part of the tax to be advanced by uninsulated holders.(5) Upon payment by an uninsulated holder of estate tax required to be advanced, a court may require the beneficiary of an interest in insulated property to provide a bond or other security, including a recordable lien on the property of the beneficiary, for repayment of the advanced tax.(6) When a distribution of insulated property is made, each uninsulated holder may recover from the distributee a ratable portion of the advanced fraction of the property distributed. To the extent that undistributed insulated property ceases to be insulated, each uninsulated holder may recover from the property a ratable portion of the advanced fraction of the total undistributed property.[ 2005 c 332 § 6.]
WA Rev Code § 83.110A.060 (2021)
2021 Revised Code of Washington|Title 83 - Estate Taxation|Chapter 83.110A - Washington Uniform Estate Tax Apportionment Act.|83.110A.060 - Apportionment and recapture of special elective benefits.

RCW 83.110A.060 Apportionment and recapture of special elective benefits.(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 deduction, allowed for specified property; or(iii) An exclusion from the gross estate of specified property.(b) "Specified property" means property for which an election has been made for a special elective benefit.(2) If an election is made for one or more special elective benefits, an initial apportionment of a hypothetical estate tax must be computed as if no election for any of those benefits had been made. The aggregate reduction in estate tax resulting from all elections made must be allocated among holders of interests in the specified property in the proportion that the amount of deduction, reduced valuation, or exclusion attributable to each holder's interest bears to the aggregate amount of deductions, reduced valuations, and exclusions obtained by the decedent's estate from the elections. If the estate tax initially apportioned to the holder of an interest in specified property is reduced to zero, any excess amount of reduction reduces ratably the estate tax apportioned to other persons that receive interests in the apportionable estate.(3) An additional estate tax imposed to recapture all or part of a special elective benefit must be charged to the persons that are liable for the additional tax under the law providing for the recapture.[ 2005 c 332 § 7.]
WA Rev Code § 83.110A.070 (2021)
2021 Revised Code of Washington|Title 83 - Estate Taxation|Chapter 83.110A - Washington Uniform Estate Tax Apportionment Act.|83.110A.070 - Securing payment of estate tax from property in possession of fiduciary.

RCW 83.110A.070 Securing payment of estate tax from property in possession of fiduciary.(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 the distributee.(3) As a condition to a distribution, a fiduciary may require the distributee to provide a bond or other security for the estate tax apportioned to and the estate tax required to be advanced by the distributee.[ 2005 c 332 § 8.]
WA Rev Code § 83.110A.080 (2021)
2021 Revised Code of Washington|Title 83 - Estate Taxation|Chapter 83.110A - Washington Uniform Estate Tax Apportionment Act.|83.110A.080 - Collection of estate tax by fiduciary.

RCW 83.110A.080 Collection of estate tax by fiduciary.(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 collected from the person may be collected by the fiduciary from other persons in the following order of priority:(a) Any person having an interest in the apportionable estate which is not exonerated from the tax;(b) Any other person having an interest in the apportionable estate;(c) Any person having an interest in the gross estate.(3) A domiciliary fiduciary may recover from an ancillary personal representative the estate tax apportioned to the property controlled by the ancillary personal representative.(4) The total tax collected from a person pursuant to this chapter may not exceed the value of the person's interest.[ 2005 c 332 § 9.]
WA Rev Code § 83.110A.090 (2021)
2021 Revised Code of Washington|Title 83 - Estate Taxation|Chapter 83.110A - Washington Uniform Estate Tax Apportionment Act.|83.110A.090 - Right of reimbursement.

RCW 83.110A.090 Right of reimbursement.(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 or 83.110A.030 and a right to reimbursement ratably from other persons to the extent that each has not contributed a portion of the amount collected under RCW 83.110A.080(2).(2) A fiduciary may enforce the right of reimbursement under subsection (1) of this section on behalf of the person that is entitled to the reimbursement and shall take reasonable steps to do so if requested by the person.[ 2005 c 332 § 10.]
WA Rev Code § 83.110A.100 (2021)
2021 Revised Code of Washington|Title 83 - Estate Taxation|Chapter 83.110A - Washington Uniform Estate Tax Apportionment Act.|83.110A.100 - Action to determine or enforce chapter—Application of chapter 11.96A RCW.

RCW 83.110A.100 Action to determine or enforce chapter—Application of chapter 11.96A RCW.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 § 11.]
WA Rev Code § 83.110A.110 (2021)
2021 Revised Code of Washington|Title 83 - Estate Taxation|Chapter 83.110A - Washington Uniform Estate Tax Apportionment Act.|83.110A.110 - Uniformity of application and construction.

RCW 83.110A.110 Uniformity of application and construction.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 § 12.]
WA Rev Code § 83.110A.900 (2021)
2021 Revised Code of Washington|Title 83 - Estate Taxation|Chapter 83.110A - Washington Uniform Estate Tax Apportionment Act.|83.110A.900 - Short title.

RCW 83.110A.900 Short title.This chapter may be cited as the Washington Uniform Estate Tax Apportionment Act of 2005.[ 2005 c 332 § 1.]
WA Rev Code § 83.110A.902 (2021)
2021 Revised Code of Washington|Title 83 - Estate Taxation|Chapter 83.110A - Washington Uniform Estate Tax Apportionment Act.|83.110A.902 - Effective date—2005 c 332.

RCW 83.110A.902 Effective date—2005 c 332.This act takes effect January 1, 2006.[ 2005 c 332 § 17.]
WA Rev Code § 83.110A.904 (2021)
2021 Revised Code of Washington|Title 83 - Estate Taxation|Chapter 83.110A - Washington Uniform Estate Tax Apportionment Act.|83.110A.904 - Application—2005 c 332.

RCW 83.110A.904 Application—2005 c 332.(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, 2006, until the date of death. For such a decedent, estate tax must be apportioned pursuant to the law in effect immediately before January 1, 2006.[ 2005 c 332 § 14.]
WA Rev Code § 83.110A.905 (2021)
2021 Revised Code of Washington|Title 83 - Estate Taxation|Chapter 83.110A - Washington Uniform Estate Tax Apportionment Act.|83.110A.905 - Construction—Chapter applicable to state registered domestic partnerships—2009 c 521.

RCW 83.110A.905 Construction—Chapter applicable to state registered domestic partnerships—2009 c 521.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 marital relationships and married persons, and references to dissolution of marriage shall apply equally to state registered domestic partnerships that have been terminated, dissolved, or invalidated, to the extent that such interpretation does not conflict with federal law. Where necessary to implement chapter 521, Laws of 2009, gender-specific terms such as husband and wife used in any statute, rule, or other law shall be construed to be gender neutral, and applicable to individuals in state registered domestic partnerships.[ 2009 c 521 § 193.]
WA Rev Code § 84.04.010 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.04 - Definitions.|84.04.010 - Introductory.

RCW 84.04.010 Introductory.Unless otherwise expressly provided or unless the context indicates otherwise, terms used in this title shall have the meaning given to them in this chapter.[ 1961 c 15 § 84.04.010.]
WA Rev Code § 84.04.020 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.04 - Definitions.|84.04.020 - "Assessed valuation of taxable property," and similar terms.

RCW 84.04.020 "Assessed valuation of taxable property," and similar terms.The terms "assessed valuation of taxable property", "valuation of taxable property", "value of taxable property", "taxable value of property", "property assessed" and "value" whenever used in any statute, law, charter or ordinance with relation to the levy of taxes in any taxing district, shall be held and construed to mean "assessed value of property" as defined in RCW 84.04.030.[ 1961 c 15 § 84.04.020. Prior: 1919 c 142 § 2; RRS § 11227.]
WA Rev Code § 84.04.030 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.04 - Definitions.|84.04.030 - "Assessed value of property."

RCW 84.04.030 "Assessed value of property.""Assessed value of property" shall be held and construed to mean the aggregate valuation of the property subject to taxation by any taxing district as placed on the last completed and balanced tax rolls of the county preceding the date of any tax levy.[ 2001 c 187 § 2; 1997 c 3 § 102 (Referendum Bill No. 47, approved November 4, 1997); 1961 c 15 § 84.04.030. Prior: (i) 1925 ex.s. c 130 § 3; RRS § 11107. (ii) 1919 c 142 § 1, part; RRS § 11226, part.]NOTES:Contingent effective date—2001 c 187: See note following RCW 84.70.010.Application—2001 c 187: See note following RCW 84.40.020.Application—Severability—Part headings not law—Referral to electorate—1997 c 3: See notes following RCW 84.40.030.
WA Rev Code § 84.04.040 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.04 - Definitions.|84.04.040 - "Assessment year," "fiscal year."

RCW 84.04.040 "Assessment year," "fiscal year."The assessment year contemplated in this title and the fiscal year contemplated in this title shall commence on January 1st and end on December 31st in each year.[ 1961 c 15 § 84.04.040. Prior: 1939 c 206 § 39; 1925 ex.s. c 130 § 81; 1897 c 71 § 66; 1893 c 124 § 67; 1890 p 560 § 82; RRS § 11242.]
WA Rev Code § 84.04.045 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.04 - Definitions.|84.04.045 - "County auditor."

RCW 84.04.045 "County auditor.""County auditor" shall be construed to mean registrar or recorder, whenever it shall be necessary to use the same to the proper construction of this title.[ 1961 c 15 § 84.04.045. Prior: 1925 ex.s. c 130 § 6, part; 1897 c 71 § 4, part; 1893 c 124 § 4, part; 1890 p 531 § 4, part; 1886 p 48 § 2, part; Code 1881 § 2830, part; RRS § 11110, part.]
WA Rev Code § 84.04.047 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.04 - Definitions.|84.04.047 - "Department."

RCW 84.04.047 "Department.""Department" means the department of revenue of the state of Washington.[ 1979 c 107 § 25.]
WA Rev Code § 84.04.050 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.04 - Definitions.|84.04.050 - "Householder."

RCW 84.04.050 "Householder.""Householder" shall be taken to mean and include every person, married, in a state registered domestic partnership, or single, who resides within the state of Washington being the owner or holder of an estate or having a house or place of abode, either as owner or lessee.[ 2009 c 521 § 195; 1961 c 15 § 84.04.050. Prior: 1925 ex.s. c 130 § 6, part; 1897 c 71 § 4, part; 1893 c 124 § 4, part; 1890 p 531 § 4, part; 1886 p 48 § 2, part; Code 1881 § 2830, part; RRS § 11110, part.]
WA Rev Code § 84.04.055 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.04 - Definitions.|84.04.055 - "Legal description."

RCW 84.04.055 "Legal description.""Legal description" shall be given its commonly accepted meaning, but for property tax purposes, the parcel number is sufficient for the legal description.[ 1989 c 378 § 6.]
WA Rev Code § 84.04.060 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.04 - Definitions.|84.04.060 - "Money," "moneys."

RCW 84.04.060 "Money," "moneys.""Money" or "moneys" shall be held to mean coin or paper money issued by the United States government.[ 1998 c 106 § 12; 1961 c 15 § 84.04.060. Prior: 1925 ex.s. c 130 § 6, part; 1897 c 71 § 4, part; 1893 c 124 § 4, part; 1890 p 531 § 4, part; 1886 p 48 § 2, part; Code 1881 § 2830, part; RRS § 11110, part.]
WA Rev Code § 84.04.065 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.04 - Definitions.|84.04.065 - Number and gender.

RCW 84.04.065 Number and gender.Every word importing the singular number only may be extended to or embrace the plural number, and every word importing the plural number may be applied and limited to the singular number, and every word importing the masculine gender only may be extended and applied to females as well as males.[ 1961 c 15 § 84.04.065. Prior: 1925 ex.s. c 130 § 6, part; 1897 c 71 § 4, part; 1893 c 124 § 4, part; 1890 p 531 § 4, part; 1886 p 48 § 2, part; Code 1881 § 2830, part; RRS § 11110, part.]
WA Rev Code § 84.04.070 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.04 - Definitions.|84.04.070 - "Oath," "swear."

RCW 84.04.070 "Oath," "swear.""Oath" may be held to mean affirmation, and the word "swear" may be held to mean affirm.[ 1961 c 15 § 84.04.070. Prior: 1925 ex.s. c 130 § 6, part; 1897 c 71 § 4, part; 1893 c 124 § 4, part; 1890 p 531 § 4, part; 1886 p 48 § 2, part; Code 1881 § 2830, part; RRS § 11110, part.]
WA Rev Code § 84.04.075 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.04 - Definitions.|84.04.075 - "Person."

RCW 84.04.075 "Person.""Person" shall be construed to include firm, company, association or corporation.[ 1961 c 15 § 84.04.075. Prior: 1925 ex.s. c 130 § 6, part; 1897 c 71 § 4, part; 1893 c 124 § 4, part; 1890 p 531 § 4, part; 1886 p 48 § 2, part; Code 1881 § 2830, part; RRS § 11110, part.]
WA Rev Code § 84.04.080 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.04 - Definitions.|84.04.080 - "Personal property."

RCW 84.04.080 "Personal property.""Personal property" for the purposes of taxation, shall be held and construed to embrace and include, without especially defining and enumerating it, all goods, chattels, stocks, estates or moneys; all standing timber held or owned separately from the ownership of the land on which it may stand; all fish trap, pound net, reef net, set net and drag seine fishing locations; all leases of real property and leasehold interests therein for a term less than the life of the holder; all improvements upon lands the fee of which is still vested in the United States, or in the state of Washington; all gas and water mains and pipes laid in roads, streets or alleys; and all property of whatsoever kind, name, nature and description, which the law may define or the courts interpret, declare and hold to be personal property for the purpose of taxation and as being subject to the laws and under the jurisdiction of the courts of this state, whether the same be any marine craft, as ships and vessels, or other property holden under the laws and jurisdiction of the courts of this state, be the same at home or abroad: PROVIDED, That mortgages, notes, accounts, certificates of deposit, tax certificates, judgments, state, county, municipal and taxing district bonds and warrants shall not be considered as property for the purpose of this title, and no deduction shall hereafter be made or allowed on account of any indebtedness owed.[ 1961 c 15 § 84.04.080. Prior: 1925 ex.s. c 130 § 5, part; 1907 c 108 §§ 1, 2; 1907 c 48 § 1, part; 1901 ex.s. c 2 § 1, part; 1897 c 71 § 3, part; 1895 c 176 § 1, part; 1893 c 124 § 3, part; 1891 c 140 § 3, part; 1890 p 530 § 3, part; 1886 p 48 § 2, part; Code 1881 § 2830, part; 1871 p 37 § 1, part; 1869 p 176 § 3, part; 1854 p 332 § 4, part; RRS § 11109, part.]NOTES:Fox, mink, marten declared personalty: RCW 16.72.030.
WA Rev Code § 84.04.090 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.04 - Definitions.|84.04.090 - "Real property."

RCW 84.04.090 "Real property."The term "real property" for the purposes of taxation shall be held and construed to mean and include the land itself, whether laid out in town lots or otherwise, and all buildings, structures or improvements or other fixtures of whatsoever kind thereon, except improvements upon lands the fee of which is still vested in the United States, or in the state of Washington, and all rights and privileges thereto belonging or in any wise appertaining, except leases of real property and leasehold interests therein for a term less than the life of the holder; and all substances in and under the same; all standing timber growing thereon, except standing timber owned separately from the ownership of the land upon which the same may stand or be growing; and all property which the law defines or the courts may interpret, declare and hold to be real property under the letter, spirit, intent and meaning of the law for the purposes of taxation. The term real property shall also include a mobile home which has substantially lost its identity as a mobile unit by virtue of its being permanently fixed in location upon land owned or leased by the owner of the mobile home and placed on a permanent foundation (posts or blocks) with fixed pipe connections with sewer, water, or other utilities: PROVIDED, That a mobile home located on land leased by the owner of the mobile home shall be subject to the personal property provisions of chapter 84.56 RCW and RCW 84.60.040.[ 1987 c 155 § 1; 1985 c 395 § 2; 1971 ex.s. c 299 § 70; 1961 c 15 § 84.04.090. Prior: 1925 ex.s. c 130 § 4; 1897 c 71 § 2; 1893 c 124 § 2; 1891 c 140 § 2; 1890 p 530 § 2; 1886 p 48 § 2, part; Code 1881 § 2830, part; 1871 p 37 § 2; 1869 p 176 § 2; RRS § 11108.]NOTES:Effective date—1971 ex.s. c 299: See RCW 82.50.901(3).Severability—1971 ex.s. c 299: See note following RCW 82.04.050.
WA Rev Code § 84.04.095 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.04 - Definitions.|84.04.095 - Classification of components of irrigation systems.

RCW 84.04.095 Classification of components of irrigation systems.Notwithstanding RCW 84.04.080 and 84.04.090, the department shall classify, by rule, the components of irrigation systems as real or personal property for purposes of taxation under this title.[ 1987 c 319 § 8.]
WA Rev Code § 84.04.100 (2021)
2021 Revised Code of Washington|Title 84 - Property Taxes|Chapter 84.04 - Definitions.|84.04.100 - "Tax" and derivatives.

RCW 84.04.100 "Tax" and derivatives.The word "tax" and its derivatives, "taxes," "taxing," "taxed," "taxation" and so forth shall be held and construed to mean the imposing of burdens upon property in proportion to the value thereof, for the purpose of raising revenue for public purposes.[ 1961 c 15 § 84.04.100. Prior: 1925 ex.s. c 130 § 1; 1897 c 71 § 1; 1893 c 124 § 1; RRS § 11105.]