Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-57 - State of Washington Estate and Transfer Tax Reform Act rules › Section 458-57-165 - Escheat estates and absentee distributee (missing heir) property

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule explains the notification requirements to
			 the department and other procedural information for potential escheat estates
			 and the procedures for reporting absentee distributee property.
(2)
Escheat estates.
(a) Escheat of an estate means that a person
			 dies, whether a resident of this state or not, leaving property subject to the
			 jurisdiction of this state without being survived by any person entitled to the
			 property under
			 RCW
			 11.04.015 (descent and distribution) and the
			 property reverts to the state.
(b)
Notification to the department of a potential escheat estate.
The
			 department must be promptly notified in writing of the potential escheat on
			 revenue form 85 0030-1 Notice of Escheat Property when a decedent dies without
			 a will and has no known intestate heirs. This form can be found on the
			 department's web site at
http://dor.wa.gov/
under the tab titled forms.
			 The form can also be obtained by calling the estate tax section at
			 360-570-3265, option 2.
(c)
Department may elect to serve as personal representative.
(i) The department may elect to serve as the
			 personal representative of an escheat estate under
			 RCW
			 11.28.120. The department will review the
			 submitted notice of escheat property and then elect or decline to serve as
			 personal representative. A copy of this election is mailed to the person
			 reporting the escheat property.
(ii)
Written notice to the department
			 of proceedings.
If the department declines to serve as personal
			 representative, the appointed personal representative must serve the department
			 with written notice at least twenty days prior to any hearing on proceedings
			 involving the valuation or sale of property, on any petition for the allowance
			 of fees, and on all interim reports, final accounts or petitions for the
			 determination of heirship. Failure to comply with the notice provisions of
			 RCW
			 11.08.170 could result in any orders being
			 voided.
(d)
Oversight of estate when department declines to serve as personal
			 representative -- Opposition to nonintervention powers -- Review of pleadings
			 and petitions.
The department supervises escheat property during
			 probate. The department has the duty to protect and conserve escheat property
			 for the benefit of the permanent common school fund until the property is
			 forwarded to the state treasurer or the real property is deeded over to the
			 department of natural resources. Because of the duty to protect and conserve
			 escheat property, the department will oppose the granting of nonintervention
			 powers to the personal representative. The department will review all pleadings
			 and petitions to determine the progression of probate and to determine if fees
			 and expenses charged to the estate are appropriate.
(e)
Heirs of escheat estates.
Heirs to an estate may be located after the estate escheats to the state. The
			 personal representative of an escheat estate or a claimed heir must provide the
			 department with all information and documentary evidence available that
			 supports the heir's claim. All supporting documents must be in the English
			 language when submitted to the department. The English translation of any
			 foreign document shall be authenticated as reasonably required by the
			 department.
(i) Under
			 RCW
			 11.08.240 all claims for escheated property
			 must be made within seven years from the date of issuance of letters
			 testamentary or of administration. The claim is made to the court having
			 original jurisdiction of the estate and a copy served upon the
			 department.
(ii) In all cases where
			 there is a court hearing or the taking of a deposition on the question of a
			 claimed heir, the personal representative shall give the department twenty days
			 written notice of such hearing or matter.
(iii) The personal representative must give
			 the department at least twenty days written notice of the hearing on the final
			 account and petition for distribution.
(iv) The department has no statutory
			 authority to pay interest on escheat refunds.