reglab/statecodes huggingface dataset:
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.94 - Tax Deferrals for Manufacturing and Research and Development. › 82.94.020 - Applications.

RCW 82.94.020
Applications. (Expires July 1, 2032.)
(1) Application for deferral of taxes under this chapter must be made before initiation of the construction of the investment project or acquisition of equipment or machinery. The application must be made to the department in a form and manner prescribed by the department. The application must contain information regarding the location of the investment project, the applicant's average employment in the state for the prior year, estimated or actual new employment related to the project, estimated or actual wages of employees related to the project, estimated or actual costs, time schedules for completion and operation, and other information required by the department. The department must rule on the application within 60 days.
(2) The department may not accept applications for the deferral under this chapter after June 30, 2032.
(3) This section expires July 1, 2032.
[ 2022 c 257 § 103.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.94 - Tax Deferrals for Manufacturing and Research and Development. › 82.94.030 - Tax deferral certificates.

RCW 82.94.030
Tax deferral certificates. (Expires July 1, 2032.)
(1) The department must issue a sales and use tax deferral certificate for state and local sales and use taxes due under chapters 82.08, 82.12, and 82.14 RCW on each eligible investment project.
(2) The department must keep a running total of all deferrals granted under this chapter during each fiscal biennium. The amount of state and local sales and use taxes eligible for deferral under this chapter is limited to $400,000 per person.
(3) This section expires July 1, 2032.
[ 2022 c 257 § 104.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.94 - Tax Deferrals for Manufacturing and Research and Development. › 82.94.040 - Requirements for recipients—Meaningful construction.

RCW 82.94.040
Requirements for recipients—Meaningful construction.
(1) The recipient of a deferral certificate under RCW 82.94.030 must begin meaningful construction on an eligible investment project within two years of receiving a deferral certificate, unless construction was delayed due to circumstances beyond the recipient's control. Lack of funding is not considered a circumstance beyond the recipient's control.
(2) If the recipient does not begin meaningful construction on an eligible investment project within two years of receiving a deferral certificate, the deferral certificate issued under RCW 82.94.030 is invalid and taxes deferred under this chapter are due immediately.
[ 2022 c 257 § 105.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.94 - Tax Deferrals for Manufacturing and Research and Development. › 82.94.060 - List of qualifying counties.

RCW 82.94.060
List of qualifying counties.
The department must establish a list of qualifying counties, effective July 1, 2022. The list of qualifying counties is effective for a 24-month period and must be updated by July 1st of the year that is two calendar years after the list was established or last updated, as the case may be.
[ 2022 c 257 § 107.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.94 - Tax Deferrals for Manufacturing and Research and Development. › 82.94.070 - Conditions for lessors.

RCW 82.94.070
Conditions for lessors.
The lessor or owner of a qualified building is not eligible for a deferral unless:
(1) The underlying ownership of the buildings, machinery, and equipment vests exclusively in the same person; or
(2)(a) The lessor by written contract agrees to pass the economic benefit of the deferral to the lessee;
(b) The lessee that receives the economic benefit of the deferral agrees in writing with the department to complete the annual tax performance report required under RCW 82.94.050; and
(c) The economic benefit of the deferral passed to the lessee is no less than the amount of tax deferred by the lessor and is evidenced by written documentation of any type of payment, credit, or other financial arrangement between the lessor or owner of the qualified building and the lessee.
[ 2022 c 257 § 108.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.94 - Tax Deferrals for Manufacturing and Research and Development. › 82.94.080 - Applicability of general administrative provisions.

RCW 82.94.080
Applicability of general administrative provisions.
Chapter 82.32 RCW applies to the administration of this chapter.
[ 2022 c 257 § 109.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.94 - Tax Deferrals for Manufacturing and Research and Development. › 82.94.090 - Applications, reports, and information subject to disclosure.

RCW 82.94.090
Applications, reports, and information subject to disclosure.
Applications, reports, and any other information received by the department under this chapter, except applications not approved by the department, are not confidential and are subject to disclosure.
[ 2022 c 257 § 110.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.94 - Tax Deferrals for Manufacturing and Research and Development. › 82.94.900 - Effective date—2022 c 257.

RCW 82.94.900
Effective date—2022 c 257.
This act takes effect July 1, 2022.
[ 2022 c 257 § 206.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.96 - Tax on Renewable Energy Generation or Storage. › 82.96.020 - Renewable energy local benefit account.

RCW 82.96.020
Renewable energy local benefit account.
(1) The renewable energy local benefit account is created in the state treasury. All receipts from the production excise tax in RCW 82.96.010 must be deposited in the account. Moneys in the account may be spent only after appropriation. Expenditures from the account may be used for qualified local counties and qualified school districts.
(2) The total amount appropriated to qualified counties and the qualified school districts within those counties must be in proportion to the amount of production excise tax paid by renewable energy systems located in those counties and must be distributed as follows:
(a) Each qualified county must receive an appropriation equal to 42.5 percent of the production excise tax paid by a renewable energy system located in the county.
(b) Qualified federally recognized Indian tribes must receive an appropriation totaling 15 percent of the production excise tax paid by a renewable energy system impacting the tribes' resources or rights.
(c) Each qualified school district must receive an appropriation from the remaining 42.5 percent of the production excise tax paid by a renewable energy system located in the same county in proportion to the number of students being served by that district.
(3) For the purposes of this section, the definitions in this subsection apply unless the context clearly requires otherwise.
(a) "Qualified county" means a county that has a renewable energy system that receives a tax exemption under RCW 84.36.680 and pays the production excise tax under RCW 82.96.010.
(b) "Qualified federally recognized Indian tribe" means a federally recognized Indian tribe with rights or lands reserved or protected by federal treaty, statute, or executive order that are potentially impacted by a renewable energy system that receives a tax exemption under RCW 84.36.680 and pays the production excise tax under RCW 82.96.010.
(c) "Qualified school district" means a school district that is located in a county that has a renewable energy system that receives a tax exemption under RCW 84.36.680 and pays the production excise tax under RCW 82.96.010.
[ 2023 c 427 § 3.]
NOTES:
Tax preference performance statement exemption—Automatic expiration date exemption—Application—2023 c 427: See notes following RCW 84.36.680.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.96 - Tax on Renewable Energy Generation or Storage. › 82.96.030 - Administration—Application of chapter 82.32 RCW.

RCW 82.96.030
Administration—Application of chapter 82.32 RCW.
All of the provisions contained in chapter 82.32 RCW not inconsistent with the provisions of this chapter have full force and application with respect to taxes imposed under the provisions of this chapter.
[ 2023 c 427 § 4.]
NOTES:
Tax preference performance statement exemption—Automatic expiration date exemption—Application—2023 c 427: See notes following RCW 84.36.680.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.98 - Construction. › 82.98.010 - Continuation of existing law.

RCW 82.98.010
Continuation of existing law.
The provisions of this title insofar as they are substantially the same as statutory provisions repealed by this chapter, and relating to the same subject matter, shall be construed as restatements and continuations, and not as new enactments.
[ 1961 c 15 § 82.98.010.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.98 - Construction. › 82.98.020 - Title, chapter, section headings not part of law.

RCW 82.98.020
Title, chapter, section headings not part of law.
Title headings, chapter headings, and section or subsection headings, as used in this title do not constitute any part of the law.
[ 1961 c 15 § 82.98.020.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.98 - Construction. › 82.98.035 - Saving—1967 ex.s. c 149.

RCW 82.98.035
Saving—1967 ex.s. c 149.
Nothing in chapter 149, Laws of 1967 ex. sess. shall be construed to affect any existing rights acquired or any existing liabilities incurred under the sections amended or repealed herein, nor as affecting any civil or criminal proceedings instituted thereunder, nor any rule or regulation promulgated thereunder, nor any administrative action taken thereunder.
[ 1967 ex.s. c 149 § 63.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.98 - Construction. › 82.98.050 - Emergency—1961 c 15.

RCW 82.98.050
Emergency—1961 c 15.
This act is necessary for the immediate preservation of the public peace, health and safety, the support of the state government and its existing public institutions, and shall take effect immediately.
[ 1961 c 15 § 82.98.050.]
2023 Revised Code of Washington › Title 83 - Estate Taxation › RCW Dispositions › 83.01 GENERAL PROVISIONS

Sections
83.01.010 Definitions.
[1979 c 107 § 13; 1967 ex.s. c 26 § 15; 1961 c 15 § 83.01.010. Prior: 1935 c 180 §§ 3, 126; RRS §§ 8370-3, 11211f.]
Repealed by 1981 2nd ex.s. c 7 § 83.100.160, effective January 1, 1982.
2023 Revised Code of Washington › Title 83 - Estate Taxation › RCW Dispositions › 83.05 TRANSFERS BY POWER OF APPOINTMENT

Sections
83.05.010 Definitions.
[1975 1st ex.s. c 278 § 99; 1961 c 15 § 83.05.010. Prior: 1951 c 185 § 1. Formerly RCW 83.04.090.]
Repealed by 1981 2nd ex.s. c 7 § 83.100.160, effective January 1, 1982.
83.05.020 Granting of power is transfer subject to tax, when.
[1979 ex.s. c 209 § 7; 1961 c 15 § 83.05.020. Prior: 1951 c 185 § 2. Formerly RCW 83.04.100.]
Repealed by 1981 2nd ex.s. c 7 § 83.100.160, effective January 1, 1982.
83.05.030 Due date, lien, payment of tax — Valuation — Refund inures to ultimate beneficiary.
[1961 c 15 § 83.05.030. Prior: 1951 c 185 § 3. Formerly RCW 83.04.110.]
Repealed by 1981 2nd ex.s. c 7 § 83.100.160, effective January 1, 1982.
83.05.040 Donee to give notice of exercise, termination of power — Liability for failure.
[1975 1st ex.s. c 278 § 100; 1961 c 15 § 83.05.040. Prior: 1951 c 185 § 4. Formerly RCW 83.04.120.]
Repealed by 1981 2nd ex.s. c 7 § 83.100.160, effective January 1, 1982.
83.05.050 Bond or security for payment of tax — Alternatives.
[1979 ex.s. c 209 § 20; 1975 1st ex.s. c 278 § 101; 1961 c 15 § 83.05.050. Prior: 1951 c 185 § 5. Formerly RCW 83.04.130.]
Repealed by 1981 2nd ex.s. c 7 § 83.100.160, effective January 1, 1982.
83.05.060 Refund of excess payment of tentative tax.
[1975 1st ex.s. c 278 § 102; 1961 c 15 § 83.05.060. Prior: 1951 c 185 § 6. Formerly RCW 83.04.140.]
Repealed by 1981 2nd ex.s. c 7 § 83.100.160, effective January 1, 1982.
83.05.070 Tax payments — When due — Delinquencies — Interest.
[1961 c 15 § 83.05.070. Prior: 1951 c 185 § 7. Formerly RCW 83.04.150.]
Repealed by 1981 2nd ex.s. c 7 § 83.100.160, effective January 1, 1982.
83.05.080 Exercise of power by granting power to another donee — Taxation.
[1961 c 15 § 83.05.080. Prior: 1951 c 185 § 8. Formerly RCW 83.04.160.]
Repealed by 1981 2nd ex.s. c 7 § 83.100.160, effective January 1, 1982.
83.05.090 Powers granted before June 7, 1951 — Taxation.
[1961 c 15 § 83.05.090. Prior: 1951 c 185 § 9. Formerly RCW 83.04.170.]
Repealed by 1981 2nd ex.s. c 7 § 83.100.160, effective January 1, 1982.
2023 Revised Code of Washington › Title 83 - Estate Taxation › RCW Dispositions › 83.12 ALIEN ESTATES AND RECIPROCITY WITH OTHER STATES

Sections
83.12.010 Taxes due other states.
[1961 c 15 § 83.12.010. Prior: 1939 c 202 § 3(107o); 1935 c 180 § 107(o); RRS § 11202-1o.]
Repealed by 1981 2nd ex.s. c 7 § 83.100.160, effective January 1, 1982.
83.12.020 Exemptions prorated.
[1975 1st ex.s. c 278 § 103; 1961 c 15 § 83.12.020. Prior: 1939 c 202 § 3(107m); 1935 c 180 § 107(m); RRS § 11202-1m.]
Repealed by 1981 2nd ex.s. c 7 § 83.100.160, effective January 1, 1982.
83.12.030 No exemption to alien estates.
[1961 c 15 § 83.12.030. Prior: 1939 c 202 § 3(107p); 1935 c 180 § 107(p); RRS § 11202-1p.]
Repealed by 1981 2nd ex.s. c 7 § 83.100.160, effective January 1, 1982.
2023 Revised Code of Washington › Title 83 - Estate Taxation › RCW Dispositions › 83.14 SETTLEMENT OF DEATH TAX DISPUTES WITH OTHER STATES

Sections
83.14.010 Definitions.
[1975 1st ex.s. c 278 § 104; 1961 c 15 § 83.14.010. Prior: 1959 c 46 § 1.]
Repealed by 1981 2nd ex.s. c 7 § 83.100.160, effective January 1, 1982.
83.14.020 Procedure to invoke chapter.
[1961 c 15 § 83.14.020. Prior: 1959 c 46 § 2.]
Repealed by 1981 2nd ex.s. c 7 § 83.100.160, effective January 1, 1982.
83.14.030 Agreement for amount in full payment.
[1975 1st ex.s. c 278 § 105; 1961 c 15 § 83.14.030. Prior: 1959 c 46 § 3.]
Repealed by 1981 2nd ex.s. c 7 § 83.100.160, effective January 1, 1982.
83.14.040 Board of arbitration — Powers and duties — Procedure — Compensation — Expenses.
[1975 1st ex.s. c 278 § 106; 1961 c 15 § 83.14.040. Prior: 1959 c 46 § 4.]
Repealed by 1981 2nd ex.s. c 7 § 83.100.160, effective January 1, 1982.
83.14.050 Agreement for amount in full payment after proceedings commenced — Assessments — Additional amounts due.
[1975 1st ex.s. c 278 § 107; 1961 c 15 § 83.14.050. Prior: 1959 c 46 § 5.]
Repealed by 1981 2nd ex.s. c 7 § 83.100.160, effective January 1, 1982.
83.14.060 Interest for nonpayment when decedent domiciled in state.
[1961 c 15 § 83.14.060. Prior: 1959 c 46 § 6.]
Repealed by 1981 2nd ex.s. c 7 § 83.100.160, effective January 1, 1982.
83.14.070 Application of chapter.
[1961 c 15 § 83.14.070. Prior: 1959 c 46 § 7.]
Repealed by 1981 2nd ex.s. c 7 § 83.100.160, effective January 1, 1982.
2023 Revised Code of Washington › Title 83 - Estate Taxation › RCW Dispositions › 83.20 LEGACIES, TRANSFERS, PENSION BENEFITS — EXEMPTIONS

Sections
83.20.010 Legacies and transfers to certain entities.
[1979 ex.s. c 209 § 40; 1961 c 15 § 83.20.010. Prior: 1949 c 140 § 1; 1943 c 224 § 1; 1941 c 197 § 1; 1939 c 202 § 11; 1931 c 134 § 8; 1931 c 124 § 1; 1921 c 51 § 1; 1917 c 146 § 6; 1905 c 93 § 1; Rem. Supp. 1949 § 11218.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.
83.20.015 Pension and retirement plans.
[1979 ex.s. c 209 § 23.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.
83.20.020 Federal Civil Service Retirement Act annuities.
[1963 ex.s. c 11 § 1.]
Repealed by 1979 ex.s. c 209 § 54. Later enactment, see RCW 83.20.015.
83.20.030 Public pension benefits.
[1973 1st ex.s. c 221 § 1; 1973 1st ex.s. c 149 § 6; 1965 ex.s. c 8 § 1.]
Repealed by 1979 ex.s. c 209 § 54. Later enactment, see RCW 83.20.015.
83.20.040 Pension benefits qualified for federal estate tax exemption.
[1973 1st ex.s. c 221 § 2.]
Repealed by 1979 ex.s. c 209 § 54. Later enactment, see RCW 83.20.015.
2023 Revised Code of Washington › Title 83 - Estate Taxation › RCW Dispositions › 83.24 DETERMINATION OF TAX WITHOUT PROBATE

Sections
83.24.010 Determination of tax without administration.
[1975 1st ex.s. c 278 § 110; 1961 c 292 § 12; 1961 c 15 § 83.24.010. Prior: 1929 c 205 § 4, part; 1917 c 146 § 5, part; RRS § 11216, part. Formerly RCW 83.24.010 and 83.24.040.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.
83.24.020 Determination of tax without administration — Judicial appeal.
[1979 c 107 § 15; 1971 c 81 § 149; 1961 c 292 § 13. Prior: 1961 c 15 § 83.24.010, part; prior: 1929 c 205 § 4, part; 1917 c 146 § 5, part; RRS § 11216, part. Formerly RCW 83.24.020, 83.24.030.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.
83.24.025 Determination of tax without administration — Appeal to board of tax appeals.
[1979 ex.s. c 209 § 51.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.
83.24.030 Hearing and order of court.
[1929 c 205 § 4, part; 1917 c 146 § 5, part; RRS § 11216, part.]
Now codified as part of RCW 83.24.020.
83.24.035 Allowable deductions.
[1979 ex.s. c 209 § 3; 1972 ex.s. c 73 § 1.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.
83.24.040 When commission can adjust tax without hearing.
[1929 c 205 § 4, part; 1917 c 146 § 5, part; RRS § 11216, part.]
Now codified as part of RCW 83.24.010.
2023 Revised Code of Washington › Title 83 - Estate Taxation › RCW Dispositions › 83.28 PROCEDURE TO FIX TAX ON ESTATE

Sections
83.28.010 Powers of department of revenue and director.
[1975 1st ex.s. c 278 § 111; 1961 c 15 § 83.28.010. Prior: 1939 c 202 § 3(107a); 1935 c 180 § 107(a); RRS § 11202-1a.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.
83.28.020 Examination by department of revenue.
[1975 1st ex.s. c 278 § 112; 1961 c 15 § 83.28.020. Prior: 1939 c 202 § 3(107b); 1935 c 180 § 107(b); RRS § 11202-1b.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.
83.28.030 Findings filed in court.
[1979 c 107 § 16; 1961 c 15 § 83.28.030. Prior: 1939 c 202 § 3(107c); 1935 c 180 § 107(c); RRS § 11202-1c.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.
83.28.040 Clerk to give notice of findings.
[1961 c 15 § 83.28.040. Prior: 1939 c 202 § 3(107d); 1935 c 180 § 107(d); RRS § 11202-1d.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.
83.28.050 Court order.
[1961 c 15 § 83.28.050. Prior: 1939 c 202 § 3(107e); 1935 c 180 § 107(e); RRS § 11202-1e.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.
83.28.060 Objections.
[1979 c 107 § 17; 1961 c 15 § 83.28.060. Prior: 1939 c 202 § 3(107f); 1935 c 180 § 107(f); RRS § 11202-1f.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.
83.28.070 Hearing by court.
[1979 c 107 § 18; 1961 c 15 § 83.28.070. Prior: 1939 c 202 § 3(107g); 1935 c 180 § 107(g); RRS § 11202-1g.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.
2023 Revised Code of Washington › Title 83 - Estate Taxation › RCW Dispositions › 83.32 PROCEDURE TO FIX TAX ON PROPERTY PREVIOUSLY TRANSFERRED

Sections
83.32.010 Citation by department of revenue.
[1975 1st ex.s. c 278 § 113; 1961 c 15 § 83.32.010. Prior: 1939 c 202 § 3(107h); 1935 c 180 § 107(h); RRS § 11202-1h.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.
83.32.020 Examination by director or agent — Subpoenas.
[1979 c 107 § 19; 1961 c 292 § 15. Prior: 1961 c 15 § 83.32.020, part; prior: 1909 c 202 § 3(107i), part; 1935 c 180 § 107(i), part; RRS § 11202-1i, part.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.
83.32.030 Findings filed in court.
[1979 c 107 § 20; 1961 c 292 § 16. Prior: 1961 c 15 § 82.32.020, part; prior: 1909 c 202 § 3(107i), part; 1935 c 180 § 107(i), part; RRS § 11202-1i, part.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.
83.32.040 Subsequent proceedings same as procedure to fix tax on estate.
[1961 c 292 § 17. Prior: 1961 c 15 § 83.32.020, part; prior: 1909 c 202 § 3(107i), part; 1935 c 180 § 107(i), part; RRS § 11202-1i, part.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.
83.32.050 Judgment in favor of state.
[1979 c 107 § 21; 1971 c 81 § 150; 1961 c 15 § 83.32.050. Prior: 1945 c 184 § 3; 1939 c 202 § 3(107j); 1935 c 180 § 107(j); Rem. Supp. 1945 § 11202-1j.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.
2023 Revised Code of Washington › Title 83 - Estate Taxation › RCW Dispositions › 83.36 DEPARTMENT OF REVENUE'S POWERS

Sections
83.36.005 Adoption of provisions of chapter 82.01 RCW.
[1961 c 15 § 83.36.005.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.
83.36.010 Powers in general.
[1975 1st ex.s. c 278 § 114; 1961 c 15 § 83.36.010. Prior: (i) 1939 c 206 § 5, part, subdivision Third; 1935 c 127 § 1, part, subdivision Third; 1923 c 170 § 1; 1921 c 7 § 50; 1907 c 220 § 1, part, subdivision Third; 1905 c 115 § 2, part, subdivision Third; RRS § 11091 (second), part. (ii) 1945 c 184 § 5, part; 1935 c 180 § 111, part; 1907 c 217 § 10, part; Rem. Supp. 1945 § 11217, part.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.
83.36.020 Examination of books and documents — Secrecy enjoined — Penalty.
[1975 1st ex.s. c 278 § 115; 1961 c 15 § 83.36.020. Prior: 1939 c 202 § 3(107r); 1935 c 180 § 107(r); RRS § 11202-1r.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.
83.36.030 Access to books and records.
[1975 1st ex.s. c 278 § 116; 1961 c 15 § 83.36.030. Prior: 1939 c 202 § 3(107s); 1935 c 180 § 107(s); RRS § 11202-1s.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.
83.36.040 List of heirs.
[1975 1st ex.s. c 278 § 117; 1961 c 15 § 83.36.040. Prior: 1919 c 29 § 1; 1907 c 217 § 13; 1905 c 114 § 2; 1901 c 55 § 15; RRS § 11213.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.
83.36.050 Copies of reports and papers by fiduciaries.
[1975 1st ex.s. c 278 § 118; 1961 c 15 § 83.36.050. Prior: 1945 c 184 § 5, part; 1935 c 180 § 111, part; 1907 c 217 § 10, part; 1901 c 55 § 18, part; Rem. Supp. 1945 § 11217, part.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.
83.36.060 Notice of transfer of real estate by trustees, executors and administrators.
[1975 1st ex.s. c 278 § 119; 1961 c 15 § 83.36.060. Prior: 1935 c 180 § 121; RRS § 11211c.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.
2023 Revised Code of Washington › Title 83 - Estate Taxation › RCW Dispositions › 83.40 ADJUSTMENTS WITH FEDERAL TAX

Sections
83.40.010 Absorption of federal estate tax credit.
[1979 ex.s. c 209 § 41; 1961 c 292 § 19. Prior: 1961 c 15 § 83.40.010, part; prior: 1931 c 134 § 5, part; RRS § 11202-b, part.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.
83.40.020 Copy of federal return and inventory to be filed, supplements and amendments.
[1979 c 107 § 22; 1971 ex.s. c 132 § 2; 1961 c 292 § 20. Prior: 1961 c 15 § 83.40.010, part; prior: 1931 c 134 § 5, part; RRS § 11202-b, part.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.
83.40.030 Copy of corrected federal return and inventory to be filed.
[1979 c 107 § 23; 1961 c 292 § 21. Prior: 1961 c 15 § 83.40.010, part; prior: 1931 c 134 § 5, part; RRS § 11202-b, part.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.
83.40.040 Valuation to be adjusted according to federal appraisement.
[1979 ex.s. c 209 § 38; 1963 ex.s. c 28 § 12; 1961 c 15 § 83.40.040. Prior: 1939 c 202 § 3(107l); 1935 c 180 § 107(l); RRS § 11202-1.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.
83.40.050 Federal estate tax deducted.
[1961 c 15 § 83.40.050. Prior: 1945 c 184 § 2; 1931 c 134 § 1; Rem. Supp. 1945 § 11201-b; 1957 c 280 § 3 repealing this section nullified by Referendum No. 30.]
Repealed by 1961 ex.s. c 24 § 5.
2023 Revised Code of Washington › Title 83 - Estate Taxation › RCW Dispositions › 83.44 PAYMENT OF INHERITANCE TAX — ENFORCEMENT — COMPROMISE

Sections
83.44.010 Taxes when due — Interest.
[1979 ex.s. c 209 § 22; 1971 ex.s. c 132 § 1; 1967 ex.s. c 149 § 29; 1961 c 15 § 83.44.010. Prior: 1959 c 296 § 1; prior: (i) 1945 c 184 § 4; 1939 c 202 § 4; 1917 c 146 § 3; 1907 c 217 § 7; 1901 c 55 § 12; Rem. Supp. 1945 § 11210. (ii) 1945 c 184 § 5, part; 1935 c 180 § 111, part; 1907 c 217 § 10, part; 1901 c 55 § 18, part; Rem. Supp. 1945 § 11217, part.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.
83.44.020 Extension of time if estate complicated.
[1961 c 15 § 83.44.020. Prior: 1901 c 55 § 16; RRS § 11214.]
Repealed by 1979 ex.s. c 209 § 54. Later enactment, see RCW 83.44.025.
83.44.025 Extension of time for reasonable cause.
[1979 ex.s. c 209 § 24.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.
83.44.030 Tax on corporate stock — How paid.
[1975 1st ex.s. c 278 § 120; 1961 c 15 § 83.44.030. Prior: 1907 c 217 § 8; 1901 c 55 § 14; RRS § 11212.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.
83.44.040 Devise or bequest to fiduciary in lieu of commission — Excess liable to tax.
[1975 1st ex.s. c 278 § 121; 1961 c 15 § 83.44.040. Prior: 1907 c 217 § 5; 1901 c 55 § 9; RRS § 12207.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.
83.44.050 When legatee or devisee must pay tax — Lien.
[1975 1st ex.s. c 278 § 122; 1961 c 15 § 83.44.050. Prior: 1907 c 217 § 6; 1901 c 55 § 10; RRS § 11208.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.
83.44.060 Fiduciaries must deduct or collect tax — Withholding delivery of legacy or property.
[1961 c 15 § 83.44.060. Prior: 1901 c 55 § 11; RRS § 11209.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.
83.44.070 Compromise when liability doubtful.
[1975 1st ex.s. c 278 § 123; 1961 c 15 § 83.44.070. Prior: 1907 c 217 § 9; 1901 c 55 § 17; RRS § 11215.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.
83.44.080 Interest paid on refunds — Demand for refund.
[1979 ex.s. c 209 § 21; 1969 c 73 § 1; 1961 c 15 § 83.44.080. Prior: 1931 c 134 § 6; RRS § 11210-a.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.
83.44.090 Lien of tax.
Repealed and reenacted as part of RCW 83.04.010 by 1961 c 15 §§ 83.04.010, 83.98.040; and subsequently recodified as RCW 83.04.023 by 1961 c 292 § 6.
83.44.100 Disposition of money received.
[1961 c 15 § 83.44.100. Prior: 1945 c 249 § 10; 1943 c 156 § 12a; 1935 c 180 § 211; Rem. Supp. 1945 § 8370-211.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.
83.44.110 No decree of distribution or discharge of fiduciary from liability until tax paid.
[1979 c 107 § 24; 1961 c 292 § 22; 1961 c 15 § 83.44.110. Prior: 1947 c 21 § 1; 1939 c 202 § 3(107n); 1935 c 180 § 107(n); Rem. Supp. 1947 § 11202-1n. Formerly RCW 83.52.010.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.
2023 Revised Code of Washington › Title 83 - Estate Taxation › RCW Dispositions › 83.48 QUIETING TITLE AGAINST TAX LIABILITY

Sections
83.48.010 Actions authorized — Procedure.
[1975 1st ex.s. c 278 § 124; 1961 c 15 § 83.48.010. Prior: 1939 c 202 § 3(107k); 1935 c 180 § 107(k); RRS § 11202-1k. Formerly RCW 83.48.010, 83.48.020, 83.48.030, and 83.48.040.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.
83.48.020 Reference to commission for hearing and report.
[1939 c 202 § 3(107k), part; 1935 c 180 § 107(k), part; RRS § 11202-1k, part.]
Now codified as part of RCW 83.48.010.
83.48.030 Filing findings and subsequent proceedings.
[1939 c 202 § 3(107k), part; 1935 c 180 § 107(k), part; RRS § 11202-1k, part.]
Now codified as part of RCW 83.48.010.
83.48.040 Decree quieting title or denying relief.
[1939 c 202 § 3(107k), part; 1935 c 180 § 107(k), part; RRS § 11202-1k, part.]
Now codified as part of RCW 83.48.010.
2023 Revised Code of Washington › Title 83 - Estate Taxation › RCW Dispositions › 83.52 VIOLATIONS AND PENALTIES

Sections
83.52.010 No decree of distribution until tax paid.
[1947 c 21 § 1; 1939 c 202 § 3(107n); 1935 c 180 § 107(n); Rem. Supp. 1947 § 11202-1n.]
Now codified as RCW 83.44.110.
83.52.020 Fraudulent practices — Concealment — Penalty.
[1961 c 15 § 83.52.020. Prior: 1929 c 205 § 6; RRS § 11216-1.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.
2023 Revised Code of Washington › Title 83 - Estate Taxation › RCW Dispositions › 83.60 GIFTS OF POWERS OF APPOINTMENT

Sections
83.60.010 Definitions.
[1975 1st ex.s. c 278 § 143; 1961 c 15 § 83.60.010. Prior: 1951 c 185 § 10. Formerly RCW 83.56.031.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.
83.60.020 Transfer subject to gift tax, when.
[1961 c 15 § 83.60.020. Prior: 1951 c 185 § 11. Formerly RCW 83.56.032.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.
83.60.030 Due date, lien, payment of tax — Valuation — Refund inures to ultimate beneficiary.
[1961 c 15 § 83.60.030. Prior: 1951 c 185 § 12. Formerly RCW 83.56.033.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.
83.60.040 Donee to give notice of exercise, termination of power — Liability for failure.
[1975 1st ex.s. c 278 § 144; 1961 c 15 § 83.60.040. Prior: 1951 c 185 § 13. Formerly RCW 83.56.034.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.
83.60.050 Bond or security for payment of tax — Alternatives.
[1975 1st ex.s. c 278 § 145; 1961 c 15 § 83.60.050. Prior: 1951 c 185 § 14. Formerly RCW 83.56.035.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.
83.60.060 Refund of excess payment of tentative tax.
[1975 1st ex.s. c 278 § 146; 1961 c 15 § 83.60.060. Prior: 1951 c 185 § 15. Formerly RCW 83.56.036.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.
83.60.070 Tax payments — When due — Delinquencies — Interest.
[1961 c 15 § 83.60.070. Prior: 1951 c 185 § 16. Formerly RCW 83.56.037.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.
83.60.080 Exercise of power by granting power to another donee — Taxation.
[1961 c 15 § 83.60.080. Prior: 1951 c 185 § 17. Formerly RCW 83.56.038.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.
2023 Revised Code of Washington › Title 83 - Estate Taxation › RCW Dispositions › 83.98 CONSTRUCTION

Sections
83.98.010 Continuation of existing law.
[1961 c 15 § 83.98.010.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.
83.98.020 Title, chapter, section headings not part of law.
[1961 c 15 § 83.98.020.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.
83.98.030 Invalidity of part of title not to affect remainder.
[1961 c 15 § 83.98.030.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.
83.98.040 Repeals and saving.
[1961 c 15 § 83.98.040.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.
83.98.050 Emergency — 1961 c 15.
[1961 c 15 § 83.98.050.]
Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.
2023 Revised Code of Washington › Title 83 - Estate Taxation › RCW Dispositions › 83.100 ESTATE AND TRANSFER TAX ACT

Sections
83.100.030 Residents — Estate tax imposed — Credit for tax paid other state.
[1988 c 64 § 3; 1981 2nd ex.s. c 7 § 83.100.030 (Initiative Measure No. 402, approved November 3, 1981).]
Repealed by 2005 c 516 § 17.
Notes:
Savings--2005 c 516:
"The repealed sections in section 17 of this act do not affect any existing right acquired or liability or obligation incurred under the statutes repealed or under any rule or order adopted under those statutes nor do they affect any proceeding instituted under them." [2005 c 516 § 18.]
83.100.045 Generation-skipping transfers — Tax imposed — Credit for tax paid to another state.
[1988 c 64 § 5.]
Repealed by 2005 c 516 § 17.
Notes:
Savings--2005 c 516:
See note following RCW 83.100.030.
83.100.100 Administration — Rules.
[1981 2nd ex.s. c 7 § 83.100.100 (Initiative Measure No. 402, approved November 3, 1981).]
Repealed by 1988 c 64 § 20. Later enactment, see RCW 83.100.200.
83.100.904 Captions-1988 c 64.
[1988 c 64 § 30.]
Decodified by the code reviser, July 2016.
83.100.905 Severability-1988 c 64.
[1988 c 64 § 31.]
Decodified by the code reviser, July 2016.
2023 Revised Code of Washington › Title 83 - Estate Taxation › RCW Dispositions › 83.110A WASHINGTON UNIFORM ESTATE TAX APPORTIONMENT ACT

Sections
83.110A.901 Captions not law.
[2005 c 332 § 16.]
Decodified by the code reviser, July 2016.
83.110A.903 Severability-2005 c 332.
[2005 c 332 § 13.]
Decodified by the code reviser, July 2016.
2023 Revised Code of Washington › Title 83 - Estate Taxation › Chapter 83.100 - Estate and Transfer Tax Act. › 83.100.010 - Short title.

RCW 83.100.010
Short title.
This chapter may be cited as the "Estate and Transfer Tax Act."
[ 2005 c 516 § 19; 1988 c 64 § 1; 1981 2nd ex.s. c 7 § 83.100.010 (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.
2023 Revised Code of Washington › Title 83 - Estate Taxation › Chapter 83.100 - Estate and Transfer Tax Act. › 83.100.060 - Date payment due—Extensions.

RCW 83.100.060
Date payment due—Extensions.
(1) The taxes imposed by this chapter shall be paid by the person required to file a Washington return on or before the date the Washington return is required to be filed under RCW 83.100.050, not including any extension of time for filing. Payment delivered to the department by United States mail shall be considered to have been received by the department on the date of the United States postmark stamped on the cover in which payment is mailed, if the postmark date is within the time allowed for making the payment, including any extensions.
(2) If the person has obtained an extension of time for payment of the federal tax or has elected to pay such tax in installments, the person may elect to pay the tax imposed by this chapter within the same time period and in the same manner as provided for payment of the federal tax. A copy of the federal extension shall be filed on or before the date the tax imposed by this chapter is due, not including any extension of time for payment, or within thirty days of issuance, whichever is later.
(3) A person who is required to file a Washington return under RCW 83.100.050, but is not required to file a federal return, may obtain an extension of time for payment of the Washington tax or elect to pay such tax in installments as provided by rule of the department.
(4) The periods of limitation in RCW 83.100.130 and 83.100.095 shall extend an additional three years beyond the due date of the last scheduled installment payment authorized under this section.
[ 2005 c 516 § 6; 1988 c 64 § 7; 1981 2nd ex.s. c 7 § 83.100.060 (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.
2023 Revised Code of Washington › Title 83 - Estate Taxation › Chapter 83.100 - Estate and Transfer Tax Act. › 83.100.070 - Interest on amount due—Penalty for late filing—Exceptions—Rules.

RCW 83.100.070
Interest on amount due—Penalty for late filing—Exceptions—Rules.
(1) For periods before January 2, 1997, any tax due under this chapter which is not paid by the due date under RCW 83.100.060(1) shall bear interest at the rate of twelve percent per annum from the date the tax is due until the date of payment.
(2) Interest imposed under this section for periods after January 1, 1997, shall be computed at the rate as computed under RCW 82.32.050(2). The rate so computed shall be adjusted on the first day of January of each year.
(3)(a) If the Washington return is not filed when due under RCW 83.100.050 and the person required to file the Washington return under RCW 83.100.050 voluntarily files the Washington return with the department before the department notifies the person in writing that the department has determined that the person has not filed a Washington return, no penalty is imposed on the person required to file the Washington return.
(b) If the Washington return is not filed when due under RCW 83.100.050 and the person required to file the Washington return under RCW 83.100.050 does not file a return with the department before the department notifies the person in writing that the department has determined that the person has not filed a Washington return, the person required to file the Washington return shall pay, in addition to interest, a penalty equal to five percent of the tax due for each month after the date the return is due until filed. However, in no instance may the penalty exceed the lesser of twenty-five percent of the tax due or one thousand five hundred dollars.
(c) If the department finds that a return due under this chapter has not been filed by the due date, and the delinquency was the result of circumstances beyond the control of the responsible person, the department shall waive or cancel any penalties imposed under this chapter with respect to the filing of such a tax return. The department shall adopt rules for the waiver or cancellation of the penalties imposed by this section.
[ 2005 c 516 § 7; 2000 c 105 § 1; 1997 c 136 § 1; 1996 c 149 § 13; 1988 c 64 § 8; 1981 2nd ex.s. c 7 § 83.100.070 (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.
Effective date—2000 c 105: "This act takes effect July 1, 2000." [ 2000 c 105 § 2.]
Findings—Intent—Effective date—1996 c 149: See notes following RCW 82.32.050.
2023 Revised Code of Washington › Title 83 - Estate Taxation › Chapter 83.100 - Estate and Transfer Tax Act. › 83.100.080 - Department to issue release.

RCW 83.100.080
Department to issue release.
The department shall issue a release when the tax due under this chapter has been paid. Upon issuance of a release, all property subject to the tax shall be free of any claim for the tax by the state.
[ 1988 c 64 § 9; 1986 c 44 § 2; 1981 2nd ex.s. c 7 § 83.100.080 (Initiative Measure No. 402, approved November 3, 1981).]
2023 Revised Code of Washington › Title 83 - Estate Taxation › Chapter 83.100 - Estate and Transfer Tax Act. › 83.100.095 - Examination by department of returns, other information—Assessment of additional tax, interest.

RCW 83.100.095
Examination by department of returns, other information—Assessment of additional tax, interest.
(1) If upon examination of any returns or from other information obtained by the department it appears that a tax or penalty has been paid less than that properly due, the department shall assess against the taxpayer an additional amount found to be due and shall add interest as provided in RCW 83.100.070 on the tax only. The department shall notify the taxpayer by mail of the additional amount, and the additional amount shall become due and shall be paid within thirty days from the date of the notice, or within such further time as the department may provide.
(2) Interest shall be computed from the original due date of the Washington return until the due date of the notice. If payment in full is not made by the due date of the notice, additional interest shall be computed until the date of payment.
(3) No assessment or correction of an assessment for additional taxes, penalties, or interest due may be made by the department more than four years after the close of the calendar year in which a Washington return is due under this chapter, including any extension of time for filing, except upon a showing of fraud or of misrepresentation of a material fact by the taxpayer or as provided under subsection (4) or (5) of this section or as otherwise provided in this chapter.
(4) For persons liable for tax under RCW 83.100.120, the period for assessment or correction of an assessment shall extend an additional three years beyond the period described in subsection (3) of this section.
(5) A taxpayer may extend the periods of limitation under subsection (3) or (4) of this section by executing a written waiver. The execution of the waiver shall also extend the period for making a refund as provided in RCW 83.100.130.
[ 2005 c 516 § 14.]
NOTES:
Finding—Intent—Application—Severability—Effective date—2005 c 516: See notes following RCW 83.100.040.
2023 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.
2023 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.
2023 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.
2023 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.