2023 Revised Code of Washington › Title 83 - Estate Taxation › RCW Dispositions › 83.56 GIFT TAXES

Sections
83.56.005 "Calendar year" defined.
[1961 c 15 § 83.56.005. Prior: 1941 c 119 § 29; Rem. Supp. 1941 § 11218-41.]
Repealed by 1979 ex.s. c 210 § 23, effective January 1, 1980. Later enactment, see RCW 83.58.010.
83.56.010 "Deficiency" defined.
[1961 c 15 § 83.56.010. Prior: 1941 c 119 § 12; Rem. Supp. 1941 § 11218-24.]
Repealed by 1979 ex.s. c 210 § 23, effective January 1, 1980.
83.56.020 "Net gifts" defined.
[1961 c 15 § 83.56.020. Prior: 1945 c 206 § 2, part; 1941 c 119 § 4, part; Rem. Supp. 1945 § 11218-14, part.]
Repealed by 1979 ex.s. c 210 § 23, effective January 1, 1980. Later enactment, see RCW 83.58.010.
83.56.030 Transfers subject to tax.
[1969 ex.s. c 274 § 2; 1961 c 15 § 83.56.030. Prior: 1941 c 119 § 1; Rem. Supp. 1941 § 11218-11.]
Repealed by 1979 ex.s. c 210 § 23, effective January 1, 1980. Later enactment, see RCW 83.58.020.
83.56.031 through 83.56.038 Gift of power of appointment.
[1951 c 185 §§ 10-17.]
Now codified as RCW 83.60.010 through 83.60.080.
83.56.040 Tax imposed — Basic exemptions.
[1961 c 15 § 83.56.040. Prior: 1953 c 139 § 1; 1945 c 206 § 1; 1943 c 270 § 1; 1941 c 119 § 2; Rem. Supp. 1945 § 11218-12.]
Repealed by 1979 ex.s. c 210 § 23, effective January 1, 1980. Later enactment, see RCW 83.58.030.
83.56.050 Annual exclusion of three thousand dollars.
[1973 1st ex.s. c 146 § 1; 1971 ex.s. c 292 § 69; 1965 ex.s. c 67 § 1; 1961 c 15 § 83.56.050. Prior: 1945 c 206 § 2, part; 1941 c 119 § 4, part; Rem. Supp. 1945 § 11218-14, part.]
Repealed by 1979 ex.s. c 210 § 23, effective January 1, 1980. Later enactment, see RCW 83.58.040.
83.56.060 Deductions — Gifts to certain entities.
[1961 c 15 § 83.56.060. Prior: 1949 c 140 § 2; 1941 c 119 § 5; Rem. Supp. 1949 § 11218-15.]
Repealed by 1979 ex.s. c 210 § 23, effective January 1, 1980. Later enactment, see RCW 83.58.070.
83.56.070 Transfer for inadequate consideration.
[1961 c 15 § 83.56.070. Prior: 1941 c 119 § 3; Rem. Supp. 1941 § 11218-13.]
Repealed by 1979 ex.s. c 210 § 23, effective January 1, 1980. Later enactment, see RCW 83.58.050.
83.56.080 Valuation of property other than money.
[1975 1st ex.s. c 278 § 125; 1961 c 15 § 83.56.080. Prior: 1941 c 119 § 6; Rem. Supp. 1941 § 11218-16.]
Repealed by 1979 ex.s. c 210 § 23, effective January 1, 1980. Later enactment, see RCW 83.58.050.
83.56.090 Returns — Date of filing.
[1975 1st ex.s. c 278 § 126; 1961 c 15 § 83.56.090. Prior: 1957 c 285 § 3; 1941 c 119 § 7; Rem. Supp. 1941 § 11218-17.]
Repealed by 1979 ex.s. c 210 § 23, effective January 1, 1980. Later enactment, see RCW 83.58.080.
83.56.100 Donor to keep records and make returns.
[1975 1st ex.s. c 278 § 127; 1961 c 15 § 83.56.100. Prior: 1941 c 119 § 8; Rem. Supp. 1941 § 11218-18.]
Repealed by 1979 ex.s. c 210 § 23, effective January 1, 1980. Later enactment, see RCW 83.58.080.
83.56.110 Payment of tax — Disposition of revenue.
[1975 1st ex.s. c 278 § 128; 1961 c 15 § 83.56.110. Prior: 1957 c 285 § 4; 1941 c 119 § 9; Rem. Supp. 1941 § 11218-19.]
Repealed by 1979 ex.s. c 210 § 23, effective January 1, 1980. Later enactment, see RCW 83.58.080.
83.56.120 Lien of tax.
[1961 c 15 § 83.56.120. Prior: 1941 c 119 § 10; Rem. Supp. 1941 § 11218-20.]
Repealed by 1979 ex.s. c 210 § 23, effective January 1, 1980. Later enactment, see RCW 83.58.130.
83.56.130 Recordation of certificate of nonpayment attaches lien to realty.
[1975 1st ex.s. c 278 § 129; 1961 c 15 § 83.56.130. Prior: 1941 c 119 § 10a; Rem. Supp. 1941 § 11218-21.]
Repealed by 1979 ex.s. c 210 § 23, effective January 1, 1980. Later enactment, see RCW 83.58.130.
83.56.140 Release of lien.
[1975 1st ex.s. c 278 § 130; 1961 c 15 § 83.56.140. Prior: 1941 c 119 § 10b; Rem. Supp. 1941 § 11218-22.]
Repealed by 1979 ex.s. c 210 § 23, effective January 1, 1980. Later enactment, see RCW 83.58.130.
83.56.150 Determination of correct tax.
[1975 1st ex.s. c 278 § 131; 1961 c 15 § 83.56.150. Prior: 1941 c 119 § 11; Rem. Supp. 1941 § 11218-23.]
Repealed by 1979 ex.s. c 210 § 23, effective January 1, 1980. Later enactment, see RCW 83.58.120.
83.56.160 Deficiency assessment — Review.
[1971 c 81 § 151; 1961 c 15 § 83.56.160. Prior: 1941 c 119 § 13; Rem. Supp. 1941 § 11218-25.]
Repealed by 1979 ex.s. c 210 § 23, effective January 1, 1980.
83.56.170 Interest on deficiency assessments.
[1975 1st ex.s. c 278 § 132; 1961 c 15 § 83.56.170. Prior: 1941 c 119 § 21; Rem. Supp. 1941 § 11218-33.]
Repealed by 1979 ex.s. c 210 § 23, effective January 1, 1980.
83.56.180 Jeopardy assessment.
[1975 1st ex.s. c 278 § 133; 1961 c 15 § 83.56.180. Prior: 1941 c 119 § 14; Rem. Supp. 1941 § 11218-26.]
Repealed by 1979 ex.s. c 210 § 23, effective January 1, 1980.
83.56.190 Interest on jeopardy assessment.
[1961 c 15 § 83.56.190. Prior: 1941 c 119 § 22; Rem. Supp. 1941 § 11218-34.]
Repealed by 1979 ex.s. c 210 § 23, effective January 1, 1980.
83.56.200 Time limited for making assessment.
[1975 1st ex.s. c 278 § 134; 1961 c 15 § 83.56.200. Prior: 1941 c 119 § 16; Rem. Supp. 1941 § 11218-27.]
Repealed by 1979 ex.s. c 210 § 23, effective January 1, 1980. Later enactment, see RCW 83.58.150.
83.56.210 Suspension of statute of limitations.
[1975 1st ex.s. c 278 § 135; 1961 c 15 § 83.56.210. Prior: 1941 c 119 § 17; Rem. Supp. 1941 § 11218-29.]
Repealed by 1979 ex.s. c 210 § 23, effective January 1, 1980.
83.56.220 Interest on delinquent taxes.
[1975 1st ex.s. c 278 § 136; 1961 c 15 § 83.56.220. Prior: 1941 c 119 § 23; Rem. Supp. 1941 § 11218-35.]
Repealed by 1979 ex.s. c 210 § 23, effective January 1, 1980. Later enactment, see RCW 83.58.140.
83.56.230 Interest when time is extended.
[1961 c 15 § 83.56.230. Prior: 1941 c 119 § 20; Rem. Supp. 1941 § 11218-32.]
Repealed by 1979 ex.s. c 210 § 23, effective January 1, 1980.
83.56.240 Credit or refund for overpayment — Claim — Time limit.
[1975 1st ex.s. c 278 § 137; 1961 c 15 § 83.56.240. Prior: 1941 c 119 § 27; Rem. Supp. 1941 § 11218-39.]
Repealed by 1979 ex.s. c 210 § 23, effective January 1, 1980. Later enactment, see RCW 83.58.160.
83.56.250 Liability of transferee or fiduciary — Statute of limitations — Injunctions prohibited.
[1975 1st ex.s. c 278 § 138; 1961 c 15 § 83.56.250. Prior: 1941 c 119 § 25; Rem. Supp. 1941 § 11218-37. Formerly RCW 83.56.250 and 83.56.260.]
Repealed by 1979 ex.s. c 210 § 23, effective January 1, 1980.
83.56.260 Injunctions prohibited.
[1941 c 119 § 25, part; Rem. Supp. 1941 § 11218-37, part.]
Now codified as part of RCW 83.56.250.
83.56.270 Powers and duties of fiduciary.
[1975 1st ex.s. c 278 § 139; 1961 c 15 § 83.56.270. Prior: 1941 c 119 § 26; Rem. Supp. 1941 § 11218-38.]
Repealed by 1979 ex.s. c 210 § 23, effective January 1, 1980.
83.56.280 Civil penalty for failure to file return.
[1975 1st ex.s. c 278 § 140; 1961 c 15 § 83.56.280. Prior: 1941 c 119 § 18; Rem. Supp. 1941 § 11218-30.]
Repealed by 1979 ex.s. c 210 § 23, effective January 1, 1980.
83.56.290 Civil penalties for negligent or fraudulent deficiencies.
[1961 c 15 § 83.56.290. Prior: 1941 c 119 § 19; Rem. Supp. 1941 § 11218-31.]
Repealed by 1979 ex.s. c 210 § 23, effective January 1, 1980.
83.56.300 Criminal penalty.
[1961 c 15 § 83.56.300. Prior: 1941 c 119 § 24; Rem. Supp. 1941 § 11218-36.]
Repealed by 1979 ex.s. c 210 § 23, effective January 1, 1980. Later enactment, see RCW 83.58.180.
83.56.310 Rules and regulations.
[1975 1st ex.s. c 278 § 141; 1961 c 15 § 83.56.310. Prior: 1941 c 119 § 28; Rem. Supp. 1941 § 11218-40.]
Repealed by 1979 ex.s. c 210 § 23, effective January 1, 1980. Later enactment, see RCW 83.58.190.
83.56.320 Compromise or waiver of interest assessed.
[1975 1st ex.s. c 278 § 142; 1961 c 15 § 83.56.320. Prior: 1955 c 119 § 1.]
Repealed by 1979 ex.s. c 210 § 23, effective January 1, 1980. Later enactment, see RCW 83.58.140.
83.56.900 Short title.
[1961 c 15 § 83.56.900. Prior: 1941 c 119 § 30; Rem. Supp. 1941 § 11218-42.]
Repealed by 1979 ex.s. c 210 § 23, effective January 1, 1980. Later enactment, see RCW 83.58.900.