reglab/housing_qa huggingface dataset:
WA Rev Code § 83.100.110 (2021)
2021 Revised Code of Washington|Title 83 - Estate Taxation|Chapter 83.100 - Estate and Transfer Tax Act.|83.100.110 - Tax lien.

RCW 83.100.110 Tax lien.(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 expenses of its administration, allowed by any court having jurisdiction thereof, shall be divested of the lien. Liens created under this subsection shall be qualified as follows:(a) Any part of the property subject to the tax which is sold to a bona fide purchaser shall be divested of the lien and the lien shall be transferred to the proceeds of the sale; and(b) The lien shall be subordinate to any mortgage or deed of trust on the property pursuant to an order of court for payment of claims against the property or expenses of administration. The lien shall attach to any proceeds from the sale of the property in excess of the obligations secured by the mortgage or deed of trust and the expenses of sale, including a reasonable charge by the trustee and by his or her attorney where the property has been sold by a nonjudicial trustee's sale pursuant to chapter 61.24 RCW, and including court costs and any attorneys' fees awarded by the superior court of the county in which the property is sold at sheriff's sale pursuant to a judicial foreclosure of the mortgage or deed of trust.(2) If the person required to file the Washington return under RCW 83.100.050 has obtained an extension of time for payment of the tax or has elected to pay such tax in installments, the tax lien under this section shall be extended as necessary to prevent its expiration prior to twelve months following the expiration of any such extension or the installment.(3) The tax lien shall be extended as necessary to prevent its expiration prior to twelve months following the conclusion of litigation of any question affecting the determination of the amount of tax due if a lis pendens has been filed with the auditor of the county in which the property is located.[ 2005 c 516 § 9; 1988 c 64 § 11; 1981 2nd ex.s. c 7 § 83.100.110 (Initiative Measure No. 402, approved November 3, 1981).]NOTES:Finding—Intent—Application—Severability—Effective date—2005 c 516: See notes following RCW 83.100.040.
WA Rev Code § 83.100.130 (2021)
2021 Revised Code of Washington|Title 83 - Estate Taxation|Chapter 83.100 - Estate and Transfer Tax Act.|83.100.130 - Refund for overpayment—Requirements.

RCW 83.100.130 Refund for overpayment—Requirements.(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 required to file the Washington return under RCW 83.100.050 has overpaid the tax due under this chapter, the department shall refund the amount of the overpayment, together with interest as provided in subsection (2) of this section. If the application for refund, with supporting documents, is filed within one hundred twenty days after an adjustment or final determination of federal tax liability, the department shall pay interest until the date the refund is mailed. If the application for refund, with supporting documents, is filed after one hundred twenty days after the adjustment or final determination, the department shall pay interest only until the end of the one hundred twenty-day period.(2) Interest refunded under this section for periods before January 2, 1997, shall be computed at the rate provided in RCW 83.100.070(1). Interest refunded under this section for periods after January 1, 1997, through December 31, 1998, shall be computed on a daily basis at the rate as computed under RCW 82.32.050(2) less one percentage point. Interest allowed for periods after December 31, 1998, shall be computed at the rate as computed under RCW 82.32.050(2). Except as provided in subsection (1) of this section, interest shall be refunded from the date of overpayment until the date the refund is mailed. The rate so computed shall be adjusted on the first day of January of each year.(3) Except as otherwise provided in subsection (4) of this section and RCW 83.100.090, no refund shall be made for taxes, penalties, or interest paid more than four years prior to the beginning of the calendar year in which the refund application is made or an examination of records is complete.(4) The execution of a written waiver under RCW 83.100.095 shall extend the time for making a refund if, prior to the expiration of the waiver period, an application for refund is made by the taxpayer or the department discovers a refund is due.(5) An application for refund shall be on a form prescribed by the department and shall contain any information and supporting documents the department requires.[ 2005 c 516 § 10; 1997 c 157 § 6; 1996 c 149 § 14; 1988 c 64 § 12; 1981 2nd ex.s. c 7 § 83.100.130 (Initiative Measure No. 402, approved November 3, 1981).]NOTES:Finding—Intent—Application—Severability—Effective date—2005 c 516: See notes following RCW 83.100.040.Findings—Intent—Effective date—1996 c 149: See notes following RCW 82.32.050.
WA Rev Code § 83.100.140 (2021)
2021 Revised Code of Washington|Title 83 - Estate Taxation|Chapter 83.100 - Estate and Transfer Tax Act.|83.100.140 - Criminal acts relating to tax returns.

RCW 83.100.140 Criminal acts relating to tax returns.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 perpetration of a gross misdemeanor.[ 2005 c 516 § 11; 1988 c 64 § 13; 1981 2nd ex.s. c 7 § 83.100.140 (Initiative Measure No. 402, approved November 3, 1981).]NOTES:Finding—Intent—Application—Severability—Effective date—2005 c 516: See notes following RCW 83.100.040.
WA Rev Code § 83.100.150 (2021)
2021 Revised Code of Washington|Title 83 - Estate Taxation|Chapter 83.100 - Estate and Transfer Tax Act.|83.100.150 - Collection of tax—Findings filed in court.

RCW 83.100.150 Collection of tax—Findings filed in court.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 department may file its findings regarding the amount of the tax computed as provided in RCW 83.100.040, the person required to file the Washington return under RCW 83.100.050, and all persons having an interest in property subject to the tax with the clerk of the superior court in the matter of the estate of the decedent or, if no probate or administration proceedings have been commenced in any court of this state, of the superior court for the county in which the decedent was a resident, if the resident was a domiciliary, or, if the decedent was a nondomiciliary, of any superior court which has jurisdiction over the property. Such a court first acquiring jurisdiction shall retain jurisdiction to the exclusion of every other court.[ 2005 c 516 § 12; 1988 c 64 § 14; 1981 2nd ex.s. c 7 § 83.100.150 (Initiative Measure No. 402, approved November 3, 1981).]NOTES:Finding—Intent—Application—Severability—Effective date—2005 c 516: See notes following RCW 83.100.040.
WA Rev Code § 83.100.160 (2021)
2021 Revised Code of Washington|Title 83 - Estate Taxation|Chapter 83.100 - Estate and Transfer Tax Act.|83.100.160 - Clerk to give notice of filings.

RCW 83.100.160 Clerk to give notice of filings.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 to all persons interested in the proceeding by mailing a copy of the notice to all persons having an interest in property subject to the tax. The department of revenue is not required to conduct a search for persons interested in the proceedings or property. The department of revenue must mail a copy of the notice only to persons of whom the department has received actual notice as having an interest in the proceeding or property, and, if a probate or administrative proceeding has been commenced in this state, to persons who are listed in the court file as having an interest in the proceedings or property.[ 1993 c 413 § 1; 1988 c 64 § 15.]
WA Rev Code § 83.100.170 (2021)
2021 Revised Code of Washington|Title 83 - Estate Taxation|Chapter 83.100 - Estate and Transfer Tax Act.|83.100.170 - Court order.

RCW 83.100.170 Court order.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 accordance therewith.[ 1988 c 64 § 16.]
WA Rev Code § 83.100.180 (2021)
2021 Revised Code of Washington|Title 83 - Estate Taxation|Chapter 83.100 - Estate and Transfer Tax Act.|83.100.180 - Objections.

RCW 83.100.180 Objections.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 before the court and a hearing had thereon as provided for hearings in RCW 11.96A.080 through 11.96A.200.[ 1999 c 42 § 636; 1988 c 64 § 17.]NOTES:Effective date—1999 c 42: See RCW 11.96A.902.
WA Rev Code § 83.100.190 (2021)
2021 Revised Code of Washington|Title 83 - Estate Taxation|Chapter 83.100 - Estate and Transfer Tax Act.|83.100.190 - Hearing by court.

RCW 83.100.190 Hearing by court.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 of the objection or objections.[ 1988 c 64 § 18.]
WA Rev Code § 83.100.200 (2021)
2021 Revised Code of Washington|Title 83 - Estate Taxation|Chapter 83.100 - Estate and Transfer Tax Act.|83.100.200 - Administration—Rules.

RCW 83.100.200 Administration—Rules.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 declared invalid by a judgment of a court of record not appealed from.[ 1988 c 64 § 19.]
WA Rev Code § 83.100.210 (2021)
2021 Revised Code of Washington|Title 83 - Estate Taxation|Chapter 83.100 - Estate and Transfer Tax Act.|83.100.210 - Application of chapter 82.32 RCW—Closing agreements authorized.

RCW 83.100.210 Application of chapter 82.32 RCW—Closing agreements authorized.(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 chapter have full force and application with respect to the application of chapter 82.32 RCW to this chapter unless the context clearly requires otherwise.(2) In addition to the provisions stated in subsection (1) of this section, the following provisions of chapter 82.32 RCW have full force and application with respect to the taxes, penalties, and interest imposed under RCW 83.100.048: RCW 82.32.090, 82.32.117, 82.32.135, 82.32.210, 82.32.220, 82.32.230, 82.32.235, 82.32.237, 82.32.245, and 82.32.265.(3) The department may enter into closing agreements as provided in RCW 82.32.350 and 82.32.360.[ 2013 2nd sp.s. c 2 § 8; 2010 c 106 § 111; 2005 c 516 § 15; 1996 c 149 § 18.]NOTES:Findings—Intent—Final judgment—Affect—Effective dates—2013 2nd sp.s. c 2: See notes following RCW 83.100.048.Application—2010 c 106 §§ 104 and 111: See note following RCW 82.32.330.Effective date—2010 c 106: See note following RCW 35.102.145.Finding—Intent—Application—Severability—Effective date—2005 c 516: See notes following RCW 83.100.040.Findings—Intent—Effective date—1996 c 149: See notes following RCW 82.32.050.
WA Rev Code § 83.100.220 (2021)
2021 Revised Code of Washington|Title 83 - Estate Taxation|Chapter 83.100 - Estate and Transfer Tax Act.|83.100.220 - Deposit of funds into education legacy trust account.

RCW 83.100.220 Deposit of funds into education legacy trust account.All receipts from taxes, penalties, interest, and fees collected under this chapter must be deposited into the education legacy trust account.[ 2005 c 516 § 16.]NOTES:Finding—Intent—Application—Severability—Effective date—2005 c 516: See notes following RCW 83.100.040.
WA Rev Code § 83.100.230 (2021)
2021 Revised Code of Washington|Title 83 - Estate Taxation|Chapter 83.100 - Estate and Transfer Tax Act.|83.100.230 - Education legacy trust account.

RCW 83.100.230 Education legacy trust account.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 enrollments and financial aid, early learning and child care programs, and other educational improvement efforts.[ 2021 c 199 § 105; 2021 c 196 § 3; 2019 c 415 § 990; 2017 3rd sp.s. c 1 § 991; 2015 3rd sp.s. c 4 § 977; 2012 1st sp.s. c 10 § 7; 2010 1st sp.s. c 37 § 953; 2008 c 329 § 924; 2005 c 514 § 1101.]NOTES:Effective date—2021 c 199 §§ 105 and 503: "Sections 105 and 503 of this act are necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and take effect immediately [May 7, 2021]." [ 2021 c 199 § 610.]Short title—Findings—Intent—Conflict with federal requirements—2021 c 199: See notes following RCW 43.216.770.Automatic expiration date and tax preference performance statement exemption—2021 c 196: See note following RCW 82.87.010.Effective date—2019 c 415: See note following RCW 28B.20.476.Effective date—2017 3rd sp.s. c 1: See note following RCW 43.41.455.Effective dates—2015 3rd sp.s. c 4: See note following RCW 28B.15.069.Purpose—Construction—2012 1st sp.s. c 10: See note following RCW 84.52.0531.Effective date—2010 1st sp.s. c 37: See note following RCW 13.06.050.Severability—Effective date—2008 c 329: See notes following RCW 28B.105.110.Effective date—2005 c 514: "Except for sections 110(5), 114 through 116, 401 through 403, 501, 701, 1001 through 1004, 1106, 1201, 1311, and 1312 of this act, this act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect July 1, 2005." [ 2005 c 514 § 1302.]Part headings not law—Severability—2005 c 514: See notes following RCW 82.12.808.
WA Rev Code § 83.100.900 (2021)
2021 Revised Code of Washington|Title 83 - Estate Taxation|Chapter 83.100 - Estate and Transfer Tax Act.|83.100.900 - Repeals and saving.

RCW 83.100.900 Repeals and saving.(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 existing right acquired under the statutes repealed or under any rule, regulation, or order adopted pursuant thereto; nor as affecting any proceeding instituted thereunder.[ 1981 2nd ex.s. c 7 § 83.100.160 (Initiative Measure No. 402, approved November 3, 1981).]
WA Rev Code § 83.100.901 (2021)
2021 Revised Code of Washington|Title 83 - Estate Taxation|Chapter 83.100 - Estate and Transfer Tax Act.|83.100.901 - Section captions not part of law.

RCW 83.100.901 Section captions not part of law.As used in this act, section captions constitute no part of the law.[ 1981 2nd ex.s. c 7 § 83.100.170 (Initiative Measure No. 402, approved November 3, 1981).]
WA Rev Code § 83.100.902 (2021)
2021 Revised Code of Washington|Title 83 - Estate Taxation|Chapter 83.100 - Estate and Transfer Tax Act.|83.100.902 - New chapter.

RCW 83.100.902 New chapter.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 § 83.100.180 (Initiative Measure No. 402, approved November 3, 1981).]
WA Rev Code § 83.100.903 (2021)
2021 Revised Code of Washington|Title 83 - Estate Taxation|Chapter 83.100 - Estate and Transfer Tax Act.|83.100.903 - Effective date—1981 2nd ex.s. c 7.

RCW 83.100.903 Effective date—1981 2nd ex.s. c 7.This act shall take effect January 1, 1982.[ 1981 2nd ex.s. c 7 § 83.100.190 (Initiative Measure No. 402, approved November 3, 1981).]
WA Rev Code § 83.100.906 (2021)
2021 Revised Code of Washington|Title 83 - Estate Taxation|Chapter 83.100 - Estate and Transfer Tax Act.|83.100.906 - Construction—Chapter applicable to state registered domestic partnerships—2009 c 521.

RCW 83.100.906 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 § 190.]NOTES:Effective dates—2009 c 521 §§ 5-8, 79, 87-103, 107, 151, 165, 166, 173-175, and 190-192: See note following RCW 2.10.900.
WA Rev Code § 83.110A.010 (2021)
2021 Revised Code of Washington|Title 83 - Estate Taxation|Chapter 83.110A - Washington Uniform Estate Tax Apportionment Act.|83.110A.010 - Definitions.

RCW 83.110A.010 Definitions.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 allowable as a deduction for purposes of the tax;(b) The value of any interest in property that, for purposes of the tax, qualifies for a marital or charitable deduction or otherwise is deductible or is exempt; and(c) Any amount added to the decedent's gross estate because of a gift tax on transfers made before death.(2) "Estate tax" means a federal, state, or foreign tax imposed because of the death of an individual and interest and penalties associated with the tax. The term does not include an inheritance tax, income tax, or generation-skipping transfer tax other than a generation-skipping transfer tax incurred on a direct skip taking effect at death.(3) "Gross estate" means, with respect to an estate tax, all interests in property subject to the tax.(4) "Person" means an individual, corporation, business trust, estate, trust, partnership, limited liability company, association, joint venture, public corporation, government, governmental subdivision, agency, or instrumentality, or any other legal or commercial entity.(5) "Ratable" means apportioned or allocated pro rata according to the relative values of interests to which the term is to be applied. "Ratably" has a corresponding meaning.(6) "Time-limited interest" means an interest in property which terminates on a lapse of time or on the occurrence or nonoccurrence of an event or which is subject to the exercise of discretion that could transfer a beneficial interest to another person. The term does not include a cotenancy unless the cotenancy itself is a time-limited interest.(7) "Value" means, with respect to an interest in property, fair market value as finally determined for purposes of the estate tax that is to be apportioned, reduced by any outstanding debt secured by the interest without reduction for taxes paid or required to be paid or for any special valuation adjustment.(8) "Internal Revenue Code" means the United States Internal Revenue Code of 1986, as amended or renumbered as of January 1, 2005.[ 2005 c 332 § 2.]
WA Rev Code § 83.110A.030 (2021)
2021 Revised Code of Washington|Title 83 - Estate Taxation|Chapter 83.110A - Washington Uniform Estate Tax Apportionment Act.|83.110A.030 - Statutory apportionment of estate taxes.

RCW 83.110A.030 Statutory apportionment of estate taxes.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 estate tax is apportioned ratably to each person that has an interest in the apportionable estate.(2) A generation-skipping transfer tax incurred on a direct skip taking effect at death is charged to the person to which the interest in property is transferred.(3) If property is included in the decedent's gross estate because of section 2044 of the Internal Revenue Code or any similar estate tax provision, the difference between the total estate tax for which the decedent's estate is liable and the amount of estate tax for which the decedent's estate would have been liable if the property had not been included in the decedent's gross estate is apportioned ratably among the holders of interests in the property. The balance of the tax, if any, is apportioned ratably to each other person having an interest in the apportionable estate.(4) Except as otherwise provided in RCW 83.110A.020(2)(d) and except as to property to which RCW 83.110A.060 applies, an estate tax apportioned to persons holding interests in property subject to a time-limited interest must be apportioned, without further apportionment, to the principal of that property.(5) If the court finds that it is inequitable to apportion interest and penalties in the manner provided in this chapter because of special circumstances, it may direct apportionment thereon in the manner it finds equitable.[ 2005 c 332 § 4.]