2023 Revised Code of Washington › Title 83 - Estate Taxation › RCW Dispositions › 83.16 VALUATIONS, CREDITS, AND EXEMPTIONS

Sections
83.16.010 Property appraised at fair market value.
[1979 ex.s. c 209 § 37; 1961 c 15 § 83.16.010. Prior: 1957 c 285 § 2; 1939 c 202 § 10; 1931 c 134 § 7; RRS § 11211a.]
Repealed by 1981 2nd ex.s. c 7 § 83.100.160, effective January 1, 1982.
83.16.020 Estates for life — Vested remainders.
[1979 ex.s. c 209 § 9; 1975 1st ex.s. c 278 § 108; 1961 c 15 § 83.16.020. Prior: 1953 c 136 § 1; 1939 c 202 § 6, part; 1917 c 146 § 2, part; 1901 c 55 § 8, part; RRS § 11205, part.]
Repealed by 1981 2nd ex.s. c 7 § 83.100.160, effective January 1, 1982.
83.16.025 Estate consisting of trust with life estate and remainder — Invasion of corpus — Reduction of deferred tax, security.
[1973 1st ex.s. c 127 § 1.]
Repealed by 1981 2nd ex.s. c 7 § 83.100.160, effective January 1, 1982.
83.16.030 Contingent remainders.
[1961 c 15 § 83.16.030. Prior: 1939 c 202 § 7; 1929 c 205 § 2; 1917 c 146 § 4; RRS § 11206.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.
83.16.040 Appraisement — Review.
[1961 c 15 § 83.16.040. Prior: 1939 c 202 § 9; 1929 c 205 § 3; 1919 c 24 § 1; 1907 c 217 § 12; 1905 c 114 § 1; 1901 c 55 § 13; RRS § 11211.]
Repealed by 1965 c 145 §§ 11.99.010 and 11.99.015(111), effective July 1, 1965.
83.16.050 Foreign estate — Valuation.
[1935 c 180 § 122; RRS § 11211d.]
Repealed by 1955 c 118 § 1.
83.16.060 Credit for gift tax paid.
[1961 c 15 § 83.16.060. Prior: 1941 c 124 § 2; Rem. Supp. 1941 § 11202b.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.
83.16.070 Property previously taxed.
[1975 1st ex.s. c 278 § 109; 1961 c 15 § 83.16.070. Prior: 1953 c 137 § 1; 1939 c 202 § 2; 1931 c 134 § 4; RRS § 11202a.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.
83.16.080 Insurance taxable — Lien — Payment of proceeds.
[1979 ex.s. c 209 § 10; 1979 c 107 § 14; 1961 c 292 § 11; 1961 c 15 § 83.16.080. Prior: 1939 c 202 § 5; 1935 c 80 § 115; RRS § 11211b. 1957 c 280 § 2 was nullified by Referendum No. 30.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.
83.16.090 War risk insurance exempt.
[1961 c 15 § 83.16.090. Prior: 1929 c 135 § 2; RRS § 11201-2.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.
83.16.100 Use valuation of qualified real property — Limitation.
[1979 ex.s. c 209 § 26.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.
83.16.105 Use valuation of qualified real property — Definitions.
[1979 ex.s. c 209 § 27.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.
83.16.110 Use valuation of qualified real property — Disposition or cessation of use — When — Additional tax imposed — Amount — When payable — Bond.
[1979 ex.s. c 209 § 28.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.
83.16.115 Use valuation of qualified real property — Time and manner of election — Written agreement.
[1979 ex.s. c 209 § 29.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.
83.16.120 Use valuation of qualified real property — Definitions — Determination of maximum amount of additional tax.
[1979 ex.s. c 209 § 30.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.
83.16.125 Use valuation of qualified real property — Valuation.
[1979 ex.s. c 209 § 31.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.
83.16.130 Use valuation of qualified real property — Assessment period for additional tax — Notice of disposition or cessation of use.
[1979 ex.s. c 209 § 32.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.
83.16.135 Use valuation of qualified real property — Involuntary conversion of interest.
[1979 ex.s. c 209 § 33.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.
83.16.140 Use valuation of qualified real property — Application of RCW 83.16.100 through 83.16.140 and 83.04.024 to interest in partnership, corporation, or trust — Rules.
[1979 ex.s. c 209 § 34.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.
83.16.145 Current use valuation for federal and/or state purposes — Effect.
[1979 ex.s. c 209 § 35.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.