title: RCW 82A.04.520

text:
(1)(a) Beginning January 1, 2028, a tax is imposed at a rate of 9.90 percent of the taxable income of an electing entity for each taxable year in which an election under this section is in effect.
(b) The tax is paid by the electing entity.
(2)(a) A pass-through entity may elect to be subject to the tax imposed under this section by filing an election with the department on or before the due date prescribed by the department for making such election, but no later than June 15th of the taxable year.
(b) The election is made annually and is irrevocable for the taxable year once filed.
(c) The election must be made by: (i) In the case of a partnership or limited liability company, any person authorized to sign the entity's return; and (ii) in the case of an S corporation, an officer authorized to sign the return.
(d) An election may exclude owners who choose not to participate. At the time of election, the pass-through entity must identify the participating and nonparticipating owners.
(3)(a) The taxable income of an electing entity consists of:
(i) The entire distributive share of income, gain, loss, and deduction attributable to participating resident owners, regardless of source; and
(ii) The state source distributive share of income, gain, loss, and deduction attributable to participating nonresident owners.
(b) Taxable income is determined by applying all state specific additions, subtractions, and modifications that would apply to the owners individually.
(c) Guaranteed payments, separately stated items, and investment income is included in taxable income to the same extent these items would be included in a participating owner's individual Washington base income under this chapter.
(4)(a) An electing entity shall make estimated tax payments in the same manner and at the same times as required for individual estimated tax payments under RCW 82A.04.510.
(b) Estimated tax payments are based on the electing entity's reasonable estimate of taxable income for the taxable year.
(c) Estimated tax payments paid by the electing entity under this section are in lieu of the estimated tax payments imposed on owners under RCW 82A.04.510 with respect to the income included in the electing entity's taxable income.
(d) Estimated tax payments are not required under this subsection before July 1, 2029.
(5)(a) Each participating owner of an electing entity is allowed a credit against the tax imposed under this section equal to the owner's proportionate share of the tax paid by the electing entity under this chapter as provided in RCW 82A.04.140.
(b) Participating resident owners shall include in their Washington base income their full distributive share of the electing entity's income, gains, losses, and deductions and shall claim the credit allowed under RCW 82A.04.140.
(c) Participating nonresident owners shall include in their Washington base income their distributive share of the electing entity's income, gains, losses, and deductions as allocated and apportioned under RCW 82A.04.440 and shall claim the credit allowed under RCW 82A.04.140.
(d) Participating part-year resident owners shall include in their Washington base income their distributive share of the electing entity's income, gains, losses, and deductions, and claim the credit allowed under RCW 82A.04.140, in the manner required under (a) and (b) of this subsection for the portion of the year in which the participating owner was a resident and nonresident, respectively.
(6)(a) The electing entity shall file an annual return reporting taxable income, tax due, estimated payments, and any other information required by the department in a form and manner required by the department.
(b) The department may adopt rules necessary to administer this section, which to the extent possible, must be consistent with the requirements under this chapter for individuals. The department may adopt rules to streamline and simplify the process and procedures for making an election under this section.
(7) The definitions in this subsection apply throughout this section unless the context clearly requires otherwise.
(a) "Distributive share" means the owner's share of income, gain, loss, or deduction as determined under the entity's governing documents and federal income tax law.
(b) "Electing entity" means a pass-through entity that has made a valid election under subsection (2)(c) of this section.
(c) "Nonresident owner" means an owner who is not a resident of this state for individual income tax purposes.
(d) "Owner" means a partner, member, or shareholder of a pass-through entity.
(e) "Resident owner" means an owner who is a resident of this state for individual income tax purposes.
(f) "State source income" means income, gain, or loss derived from sources within this state, determined under the allocation and apportionment provisions of RCW 82A.04.440.
[ 2026 c 238 s 502.]
Notes:
Findings—Intent—Effect of invalidation of 2026 c 238 s 201—Automatic expiration date and tax preference performance statement exemption—Necessity of act—Intent—Implementation by department of revenue—2026 c 238: See notes following RCW 82A.04.030.

catchline: Pass-through entity tax election.


doc_type: statute

jurisdiction: wa

title: RCW 82A.04.530

text:
(1) A taxpayer's method of accounting for purposes of the tax imposed under this chapter is the same as the taxpayer's method of accounting for federal income tax purposes. If no method of accounting has been regularly used by a taxpayer for federal income tax purposes or if the method used does not clearly reflect income, tax due under this chapter is computed by the cash method of accounting.
(2) If a person's method of accounting is changed for federal income tax purposes, it must be similarly changed for purposes of this chapter.
[ 2026 c 238 s 701.]
Notes:
Findings—Intent—Effect of invalidation of 2026 c 238 s 201—Automatic expiration date and tax preference performance statement exemption—Necessity of act—Intent—Implementation by department of revenue—2026 c 238: See notes following RCW 82A.04.030.

license: public-domain-government-work

rule_set: Revised Code of Washington

catchline: Method of accounting.

code: rcw

unit: section

court: Washington State Legislature


title: RCW 82A.04.540

text:
The department may reasonably estimate the items of business or nonbusiness income of a taxpayer having an office within the state and one or more other states or foreign countries which may be apportioned or allocated to the state and may enter into estimation agreements with such taxpayers for the determination of their liability for the tax imposed by this chapter.
[ 2026 c 238 s 708.]
Notes:
Findings—Intent—Effect of invalidation of 2026 c 238 s 201—Automatic expiration date and tax preference performance statement exemption—Necessity of act—Intent—Implementation by department of revenue—2026 c 238: See notes following RCW 82A.04.030.

catchline: Estimation agreements.


title: RCW 82A.04.550

text:
(1)(a) Except as otherwise provided in this section or RCW 82.32.080, taxpayers owing tax under this chapter must file, on forms prescribed by the department, a return with the department on or before the date the taxpayer's federal income tax return for the taxable year is required to be filed. Individuals not owing tax under this chapter are not required to file a return under this section.
(b)(i) Except as provided in (b)(ii) of this subsection (1), returns and all supporting documents must be filed electronically using the department's online tax filing service or other method of electronic reporting as the department may authorize.
(ii) The department may waive the electronic filing requirement in this subsection for good cause as provided in RCW 82.32.080.
(2)(a) Every taxpayer owing tax under this chapter must include with the Washington return described in subsection (1) of this section a copy of the taxpayer's federal income tax return filed with the internal revenue service of the United States, including:
(i) All federal income tax forms, schedules, and other attachments that directly relate to the taxpayer's federal adjusted gross income; and
(ii) Any information returns and federal tax documents received by the taxpayer that directly relate to the taxpayer's federal adjusted gross income including, but not limited to, form W-2, form 1099-INT, form 1099-DIV, form 1099-NEC, form 1099-MISC, form 1099-B, schedule K-1 (form 1065), and schedule K-1 (form 1120-S).
(b) A taxpayer must provide to the department, upon request, other federal tax return information needed to verify the tax owed under this chapter.
(c) The department may prescribe by rule additional reporting or verification requirements under this subsection (2) to substantiate an individual's federal adjusted gross income.
(d) The department may prescribe by rule additional Washington-specific reporting or verification requirements under this subsection (2), such as a Washington schedule K-1 form, to substantiate an individual's Washington base income.
(3) Each taxpayer required to file a return under this section must, without assessment, notice, or demand, pay any tax due thereon to the department on or before the date fixed for the filing of the return, regardless of any filing extension. The tax must be paid by electronic funds transfer as defined in RCW 82.32.085 or by other forms of electronic payment as may be authorized by the department. The department may waive the electronic payment requirement for good cause as provided in RCW 82.32.080. If any tax due under this chapter is not paid by the due date, interest and penalties as provided in chapter 82.32 RCW apply to the deficiency.
(4) If a taxpayer has obtained an extension of time for filing the federal income tax return for the taxable year, the taxpayer is entitled to the same extension of time for filing the return required under this section. An extension under this subsection for the filing of a return under this chapter is not an extension of time to pay the tax due under this chapter.
(5)(a) If any return due under subsection (1) of this section, along with a copy of the federal income tax return, is not filed with the department by the due date or any extension granted by the department, the department must assess a penalty in the amount of five percent of the unpaid tax due, as of the due date for the return, for the taxable year covered by the return for each full month that the return remains unfiled. The total penalty assessed under this subsection may not exceed 25 percent of the unpaid tax due, as of the due date for the return, for the taxable year covered by the delinquent return. The penalty under this subsection is in addition to any penalties assessed for the late payment of any tax due on the return.
(b) The department must waive or cancel the penalty imposed under this subsection if:
(i) The department is persuaded that the taxpayer's failure to file the return by the due date was due to circumstances beyond the taxpayer's control; or
(ii) The taxpayer has not been delinquent in filing any return due under this section during the preceding five calendar years and the taxpayer has not been contacted by the department for enforcement purposes regarding the reporting period covered by the waiver request.
(6) The department must waive or cancel the penalty imposed under RCW 82.32.090(1) on a payment required under this section when the circumstances under which the delinquency occurred do not qualify for waiver or cancellation under RCW 82.32.105(1) if all of the following apply:
(a) A taxpayer requests a waiver of penalty for a payment required under this section;
(b) The taxpayer has not been contacted by the department for enforcement purposes regarding the reporting period covered by the waiver request; and
(c) The taxpayer has timely remitted payment on all tax returns due under this section during the preceding five calendar years.
(7)(a) In the event a taxpayer's federal income tax return is changed in a manner that is final after their return required under subsection (1) of this section is filed with the department and the taxpayer's federal income tax return is changed in a manner that impacts either the calculation of their Washington adjusted gross income or their tax liability under this chapter, or both, the taxpayer must amend the taxpayer's return due under subsection (1) of this section for the same tax year in which their federal income tax return is changed. For the purposes of this subsection (7), a federal income tax return is changed in a manner that is final when such change is not subject to either administrative review by the United States internal revenue service or judicial review in a court of competent jurisdiction, or both. A change is also final in the case of an audit finding in the following circumstances:
(i) The taxpayer has received audit findings from the internal revenue service for the tax period and the taxpayer does not timely file an administrative appeal with the internal revenue service.
(ii) The taxpayer consented to any of the audit findings for the tax period through a form or other written agreement with the United States internal revenue service.
(b) If the return is not amended, as required under this subsection (7), with the department within 90 days of the federal income tax return change becoming final, the department must assess on the 91st day a penalty in the amount of five percent of any additional tax due for the taxable year covered by the return for each month or portion of a month that the return is not timely amended as required by this subsection. The total penalty assessed under this subsection (7)(b) may not exceed 25 percent of the additional tax due for the taxable year covered by the delinquent return amendment. The penalty under this subsection (7)(b) is in addition to any penalties assessed under this section.
(8)(a) 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 year in which a return is filed under subsection (1) of this section except:
(i) When the taxpayer's federal income tax return is changed in a manner that requires an amended return under subsection (7) of this section; or
(ii) As provided in RCW 82.32.050(4).
(b) In the event the statute of limitations is extended under (a)(i) of this subsection, 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 year in which an amended return is filed with the department as required under subsection (7) of this section. Any assessment or correction of an assessment for additional taxes, penalties, or interest due under this subsection (8)(b) but made by the department more than four years after the year in which a return is filed under subsection (1) of this section must be directly related to the federal income tax return change described in subsection (7) of this section.
(9) If the federal government extends the due date for filing a tax return, paying tax, or both, by reason of natural disaster or other occurrence, the corresponding deadlines under this section shall be adjusted in the same manner.
[ 2026 c 238 s 702.]
Notes:
Findings—Intent—Effect of invalidation of 2026 c 238 s 201—Automatic expiration date and tax preference performance statement exemption—Necessity of act—Intent—Implementation by department of revenue—2026 c 238: See notes following RCW 82A.04.030.

catchline: Tax returns—Filing.


title: RCW 82A.04.560

text:
(1) If the federal income tax liabilities of both spouses are determined on a joint federal return for the taxable year, they must file a joint return under this chapter.
(2) Except as otherwise provided in this subsection (2), if the federal income tax liability of any individual, including either spouse of a marital community, is determined on a separate federal return for the taxable year, they must file separate returns under this chapter. State registered domestic partners may file a joint return under this chapter even if they filed separate federal returns for the taxable year.
(3) The liability for tax due under this chapter of each spouse or state registered domestic partner is joint and several, unless:
(a) The spouse or state registered domestic partner is relieved of liability for federal tax purposes as provided under sections 66 or 6015 of the internal revenue code; or
(b) Regardless of whether the spouse or state registered domestic partner qualifies for relief as provided under (a) of this subsection (3), the department determines that the spouse or state registered domestic partner qualifies for relief as provided by rule of the department in a manner consistent with sections 66 or 6015 of the internal revenue code.
(4)(a) Unless the context clearly indicates otherwise, individuals who are spouses or state registered domestic partners are not considered separate taxpayers for the purposes of this chapter regardless of whether they file a joint or separate return for the tax imposed under this chapter. The activities and assets of each spouse or state registered domestic partner are combined as if they were one individual for the purposes of determining the applicability of any threshold amounts, caps, deductions, credits, or any other amounts related to the activities or assets of an individual throughout this chapter.
(b) When an individual does not file a joint return for the tax imposed under this chapter, both spouses or state registered domestic partners must allocate between themselves their respective share of the marital community's or domestic partnership's income, gains, losses, deductions, and credits in a manner consistent with the community property laws of this state and the applicable provisions of the internal revenue code, and its accompanying regulations, addressing taxpayers domiciled in community property jurisdictions.
[ 2026 c 238 s 703.]
Notes:
Findings—Intent—Effect of invalidation of 2026 c 238 s 201—Automatic expiration date and tax preference performance statement exemption—Necessity of act—Intent—Implementation by department of revenue—2026 c 238: See notes following RCW 82A.04.030.

catchline: Tax returns—Separate and joint returns.


title: RCW 82A.04.600

text:
(1) Any person who knowingly attempts to evade the tax imposed under this chapter or payment thereof is guilty of a class C felony as provided in chapter 9A.20 RCW.
(2) Any person who knowingly fails to pay tax, make returns, or supply information, as required under this chapter, is guilty of a gross misdemeanor as provided in chapter 9A.20 RCW.
[ 2026 c 238 s 601.]
Notes:
Findings—Intent—Effect of invalidation of 2026 c 238 s 201—Automatic expiration date and tax preference performance statement exemption—Necessity of act—Intent—Implementation by department of revenue—2026 c 238: See notes following RCW 82A.04.030.

catchline: Crimes—Tax evasion—Failure to pay, file.


title: RCW 82A.04.610

text:
Except as otherwise provided by law and to the extent not inconsistent with the provisions of this chapter, chapter 82.32 RCW applies to the administration of taxes imposed under this chapter.
[ 2026 c 238 s 704.]
Notes:
Findings—Intent—Effect of invalidation of 2026 c 238 s 201—Automatic expiration date and tax preference performance statement exemption—Necessity of act—Intent—Implementation by department of revenue—2026 c 238: See notes following RCW 82A.04.030.

catchline: Administration of chapter consistent with chapter 82.32 RCW.


title: RCW 82A.04.620

text:
(1) To the extent possible without being inconsistent with this chapter, all of the provisions of subtitle F (procedure and administration) of the internal revenue code relating to the following subjects apply to the taxes imposed under this chapter:
(a) Timing and amount of tax prepayments under RCW 82A.04.510;
(b) Liability of transferees; and
(c) Time and manner of making returns, extensions of time for filing returns, verification of returns, and the time when a return is deemed to be filed by the department.
(2) The department by rule may provide modifications and exceptions to the provisions listed in subsection (1) of this section, if reasonably necessary to facilitate the prompt, efficient, and equitable collection of tax under this chapter.
[ 2026 c 238 s 709.]
Notes:
Findings—Intent—Effect of invalidation of 2026 c 238 s 201—Automatic expiration date and tax preference performance statement exemption—Necessity of act—Intent—Implementation by department of revenue—2026 c 238: See notes following RCW 82A.04.030.

catchline: Application of federal Internal Revenue Code.


title: RCW 82A.04.650

text:
(1) The department may adopt rules under chapter 34.05 RCW for the administration and enforcement of this chapter. The rules, to the extent possible without being inconsistent with this chapter, must follow the internal revenue code and the regulations and rulings of the United States treasury department with respect to the federal income tax. The department may adopt as a part of these rules any portions of the internal revenue code and United States treasury department regulations and rulings, in whole or in part.
(2) The department may adopt any rules under chapter 34.05 RCW it considers necessary for the administration of RCW 74.20A.273.
[ 2026 c 238 s 710.]
Notes:
Findings—Intent—Effect of invalidation of 2026 c 238 s 201—Automatic expiration date and tax preference performance statement exemption—Necessity of act—Intent—Implementation by department of revenue—2026 c 238: See notes following RCW 82A.04.030.

catchline: Rule making.


title: RCW 82A.04.660

text:
Beginning on January 1, 2028, the department of revenue must report to the legislature annually on the total cost of administration of chapter 238, Laws of 2026, the number of full time employees required to administer chapter 238, Laws of 2026, and the ratio of cost of implementation compared to revenue raised from the tax imposed in chapter 238, Laws of 2026.
[ 2026 c 238 s 1210.]
Notes:
Findings—Intent—Effect of invalidation of 2026 c 238 s 201—Automatic expiration date and tax preference performance statement exemption—Necessity of act—Intent—Implementation by department of revenue—2026 c 238: See notes following RCW 82A.04.030.

catchline: Annual reports—2026 c 238.


title: RCW 82A.04.800

text:
(1) For the purposes of implementing sections 101 through 814, chapter 238, Laws of 2026, the department of revenue is required to regularly consult with the advisory group created in this section.
(2) The advisory group members must include:
(a) The director of the department of revenue, or their appointees;
(b) The director of the office of financial management, or their appointees;
(c) The director of the office of minority and women's business enterprises, or their appointees;
(d) Two members of the senate, one from each of the major caucuses and appointed by the president of the senate;
(e) Two members of the house of representatives, one from each of the major caucuses and appointed by the speaker of the house of representatives; and
(f) Ten members appointed by the governor from a list of recommendations made by the president of the senate and the speaker of the house, to include members representing the following groups:
(i) Two certified public accountants;
(ii) Two members of the tax section of the Washington state bar association;
(iii) One member from the office of the attorney general;
(iv) One member from a small business association that has membership throughout the state;
(v) One member from a large business association; and
(vi) One member of a federally recognized Indian tribe recommended by the governor's office of Indian affairs.
(3) Staff support for the advisory group will be provided by the department of revenue.
(4) Staff support for the legislative members during the advisory group meetings shall include nonpartisan staff from senate committee services and the house of representatives office of program research as well as partisan staff for the majority and minority caucuses in the senate and the house of representatives.
(5) After July 1, 2026, the advisory group must meet regularly to be consulted on the implementation of chapter 238, Laws of 2026 and to make recommendations regarding the implementation and administration of chapter 238, Laws of 2026, including:
(a) The implementation and administration of the pass-through entity election, including the requirements and timing of the election;
(b) The development of a state schedule K-1;
(c) Filing requirements, including documents required to be included;
(d) The administration and implementation of the opt-in safe harbor provision;
(e) The implementation and administration of extending sales tax to services; and
(f) Other essential administrative and implementation matters to be determined by the advisory group.
(6) The department of revenue is required to provide:
(a) An initial report by December 15, 2026, to the fiscal committees of the house of representatives and the senate that are responsible for the state's tax policy. This report must include any recommended changes identified during the first phase of implementation that may require legislation during the 2027 session; and
(b) A final report of recommendations related to the administration of the tax by December 15, 2027, to the fiscal committees of the house of representatives and the senate that are responsible for the state's tax policy.
[ 2026 c 238 s 712.]
Notes:
Findings—Intent—Effect of invalidation of 2026 c 238 s 201—Automatic expiration date and tax preference performance statement exemption—Necessity of act—Intent—Implementation by department of revenue—2026 c 238: See notes following RCW 82A.04.030.

catchline: Advisory group.


title: RCW 83.100.010

text:
This chapter may be cited as the "Estate and Transfer Tax Act."
[ 2005 c 516 s 19; 1988 c 64 s 1; 1981 2nd ex.s. c 7 s 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.

catchline: Short title.


title: RCW 83.100.020

text:
The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.
(1)(a) The applicable exclusion amount for the decedent's estate is the applicable exclusion amount in effect as of the date of the decedent's death. "Applicable exclusion amount" means:
(i) $1,500,000 for decedents dying before January 1, 2006;
(ii) $2,000,000 for estates of decedents dying on or after January 1, 2006, and before January 1, 2014;
(iii) $2,012,000 for estates of decedents dying on or after January 1, 2014, and before January 1, 2015;
(iv) $2,054,000 for estates of decedents dying on or after January 1, 2015, and before January 1, 2016;
(v) $2,079,000 for estates of decedents dying on or after January 1, 2016, but before January 1, 2017;
(vi) $2,129,000 for estates of decedents dying on or after January 1, 2017, but before January 1, 2018;
(vii) $2,193,000 for estates of decedents dying on or after July 1, 2018, but before July 1, 2025;
(viii) $3,000,000 for estates of decedents dying on or after July 1, 2025, but before January 1, 2026;
(ix) $3,076,000 for estates of decedents dying on or after January 1, 2026, but before July 1, 2026;
(x) $3,000,000 for estates of decedents dying on or after July 1, 2026; and
(xi) For estates of decedents dying in calendar year 2027 and each calendar year thereafter, the amount in (a)(viii) of this subsection must be adjusted annually, except as otherwise provided in this subsection (1)(a)(xi). The annual adjustment is determined by multiplying $3,000,000 by the sum of one and the percentage by which the most recent October consumer price index exceeds the consumer price index for October 2024, and rounding the result to the nearest $1,000. No adjustment is made for a calendar year if the adjustment would result in the same or a lesser applicable exclusion amount than the applicable exclusion amount for the immediately preceding calendar year.
(b) For purposes of this subsection (1), "consumer price index" means the consumer price index for all urban consumers, all items, for the Seattle-Tacoma-Bremerton metropolitan area as calculated by the United States bureau of labor statistics.
(2) "Decedent" means a deceased individual.
(3) "Department" means the department of revenue, the director of that department, or any employee of the department exercising authority lawfully delegated to him or her by the director.
(4) "Federal return" means any tax return required by chapter 11 of the internal revenue code.
(5) "Federal tax" means a tax under chapter 11 of the internal revenue code.
(6) "Federal taxable estate" means the taxable estate as determined under chapter 11 of the internal revenue code without regard to: (a) The termination of the federal estate tax under section 2210 of the internal revenue code or any other provision of law, and (b) the deduction for state estate, inheritance, legacy, or succession taxes allowable under section 2058 of the internal revenue code.
(7) "Gross estate" means "gross estate" as defined and used in section 2031 of the internal revenue code.
(8) "Internal revenue code" means the United States internal revenue code of 1986, as amended or renumbered as of January 1, 2005.
(9) "Person" means any individual, estate, trust, receiver, cooperative association, club, corporation, company, firm, partnership, joint venture, syndicate, or other entity and, to the extent permitted by law, any federal, state, or other governmental unit or subdivision or agency, department, or instrumentality thereof.
(10) "Person required to file the federal return" means any person required to file a return required by chapter 11 of the internal revenue code, such as the personal representative of an estate.
(11) "Property" means property included in the gross estate.
(12) "Resident" means a decedent who was domiciled in Washington at time of death.
(13) "Taxpayer" means a person upon whom tax is imposed under this chapter, including an estate or a person liable for tax under RCW 83.100.120.
(14) "Transfer" means "transfer" as used in section 2001 of the internal revenue code and includes any shifting upon death of the economic benefit in property or any power or legal privilege incidental to the ownership or enjoyment of property. However, "transfer" does not include a qualified heir disposing of an interest in property qualifying for a deduction under RCW 83.100.046 or ceasing to use the property for farming purposes.
(15) "Washington taxable estate" means the federal taxable estate and includes, but is not limited to, the value of any property included in the gross estate under section 2044 of the internal revenue code, regardless of whether the decedent's interest in such property was acquired before May 17, 2005, (a) plus amounts required to be added to the Washington taxable estate under RCW 83.100.047, (b) less: (i) The applicable exclusion amount under subsection (1) of this section; (ii) the amount of any deduction allowed under RCW 83.100.046; (iii) amounts allowed to be deducted from the Washington taxable estate under RCW 83.100.047; and (iv) the amount of any deduction allowed under RCW 83.100.048.
[ 2026 c 209 s 1; 2025 c 421 s 201. Prior: 2013 2nd sp.s. c 2 s 2; 2013 c 23 s 341; 2005 c 516 s 2; 2001 c 320 s 15; 1999 c 358 s 19; 1998 c 292 s 401; 1994 c 221 s 70; 1993 c 73 s 9; 1990 c 224 s 1; 1988 c 64 s 2; 1981 2nd ex.s. c 7 s 83.100.020 (Initiative Measure No. 402, approved November 3, 1981).]
Notes:
Application—2025 c 421 ss 201-204: See note following RCW 83.100.040.
Findings—Intent—Savings—Effective date—2025 c 421: See notes following RCW 82.87.040.
Application—Prospective and retroactive—2013 2nd sp.s. c 2 ss 2 and 5: See note following RCW 83.100.047.
Findings—Intent—Final judgment—Affect—Effective dates—2013 2nd sp.s. c 2: See notes following RCW 83.100.048.
Finding—Intent—Application—Severability—Effective date—2005 c 516: See notes following RCW 83.100.040.
Effective date—2001 c 320: See note following RCW 11.02.005.
Effective date—1999 c 358 ss 1 and 3-21: See note following RCW 82.04.3651.
Effective dates—1998 c 292: See RCW 11.11.903.
Effective dates—1994 c 221: See note following RCW 11.100.035.

catchline: Definitions.


title: RCW 83.100.040

text:
(1) A tax in an amount computed as provided in this section is imposed on every transfer of property located in Washington. For the purposes of this section, any intangible property owned by a resident is located in Washington.
(2)(a)(i) For estates of decedents dying before July 1, 2025, except as provided in (b) of this subsection, the amount of tax is the amount provided in the following table:
If Washington Taxable
The amount of Tax Equals
Of Washington Taxable Estate Value Greater than
Estate is at least
But Less Than
Initial Tax Amount
Plus Tax Rate %
$0
$1,000,000
$0
10.00%
$0
$1,000,000
$2,000,000
$100,000
14.00%
$1,000,000
$2,000,000
$3,000,000
$240,000
15.00%
$2,000,000
$3,000,000
$4,000,000
$390,000
16.00%
$3,000,000
$4,000,000
$6,000,000
$550,000
18.00%
$4,000,000
$6,000,000
$7,000,000
$910,000
19.00%
$6,000,000
$7,000,000
$9,000,000
$1,100,000
19.50%
$7,000,000
$9,000,000
$1,490,000
20.00%
$9,000,000
(ii) For estates of decedents dying on or after July 1, 2025, but before July 1, 2026, except as provided in (b) of this subsection, the amount of tax is the amount provided in the following table:
If Washington Taxable
The amount of Tax Equals
Of Washington Taxable Estate Value Greater than
Estate is at least
But Less Than
Initial Tax Amount
Plus Tax Rate %
$0
$1,000,000
$0
10.00%
$0
$1,000,000
$2,000,000
$100,000
15.00%
$1,000,000
$2,000,000
$3,000,000
$250,000
17.00%
$2,000,000
$3,000,000
$4,000,000
$420,000
19.00%
$3,000,000
$4,000,000
$6,000,000
$610,000
23.00%
$4,000,000
$6,000,000
$7,000,000
$1,070,000
26.00%
$6,000,000
$7,000,000
$9,000,000
$1,330,000
30.00%
$7,000,000
$9,000,000
$1,930,000
35.00%
$9,000,000
(iii) For estates of decedents dying on or after July 1, 2026, except as provided in (b) of this subsection, the amount of tax is the amount provided in the following table:
If Washington Taxable
The amount of Tax Equals
Of Washington Taxable Estate Value Greater than
Estate is at least
But Less Than
Initial Tax Amount
Plus Tax Rate %
$0
$1,000,000
$0
10.00%
$0
$1,000,000
$2,000,000
$100,000
14.00%
$1,000,000
$2,000,000
$3,000,000
$240,000
15.00%
$2,000,000
$3,000,000
$4,000,000
$390,000
16.00%
$3,000,000
$4,000,000
$6,000,000
$550,000
18.00%
$4,000,000
$6,000,000
$7,000,000
$910,000
19.00%
$6,000,000
$7,000,000
$9,000,000
$1,100,000
19.50%
$7,000,000
$9,000,000
$1,490,000
20.00%
$9,000,000
(b) If any property in the decedent's estate is located outside of Washington, the amount of tax is the amount determined in (a) of this subsection multiplied by a fraction. The numerator of the fraction is the value of the property located in Washington. The denominator of the fraction is the value of the decedent's gross estate. Property qualifying for a deduction under RCW 83.100.046 must be excluded from the numerator and denominator of the fraction.
(3) The tax imposed under this section is a stand-alone estate tax that incorporates only those provisions of the internal revenue code as amended or renumbered as of January 1, 2005, that do not conflict with the provisions of this chapter. The tax imposed under this chapter is independent of any federal estate tax obligation and is not affected by termination of the federal estate tax.
[ 2026 c 209 s 2; 2025 c 421 s 202; 2013 2nd sp.s. c 2 s 4; 2010 c 106 s 234; 2005 c 516 s 3; 1988 c 64 s 4; 1981 2nd ex.s. c 7 s 83.100.040 (Initiative Measure No. 402, approved November 3, 1981).]
Notes:
Application—2025 c 421 ss 201-204: "Sections 201 through 204 of this act apply to estates of decedents dying on or after July 1, 2025." [ 2025 c 421 s 302.]
Findings—Intent—Savings—Effective date—2025 c 421: See notes following RCW 82.87.040.
Application—2013 2nd sp.s. c 2 s 4: "Section 4 of this act applies to estates of decedents dying on or after January 1, 2014." [ 2013 2nd sp.s. c 2 s 11.]
Findings—Intent—Final judgment—Affect—Effective dates—2013 2nd sp.s. c 2: See notes following RCW 83.100.048.
Retroactive application—2010 c 106 ss 234 and 235: "Sections 234 and 235 of this act apply both retroactively and prospectively to estates of decedents dying on or after May 17, 2005." [ 2010 c 106 s 404.]
Effective date—2010 c 106: See note following RCW 35.102.145.
Finding—Intent—2005 c 516: "The legislature recognizes that on February 3, 2005, the Washington state supreme court decided in Estate of Hemphill v. Dep't of Rev., Docket No. 74974-4, that Washington's estate tax is tied to the current federal Internal Revenue Code. The legislature finds that the revenue loss resulting from the Hemphill decision will severely affect the legislature's ability to fund programs vital to the peace, health, safety, and support of the citizens of this state. The legislature intends to address the adverse fiscal impact of the Hemphill decision and provide funding for education by creating a stand-alone state estate tax." [ 2005 c 516 s 1.]
Application—2005 c 516: "This act applies prospectively only and not retroactively. Sections 2 through 17 of this act apply only to estates of decedents dying on or after May 17, 2005." [ 2005 c 516 s 20.]
Severability—2005 c 516: "If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [ 2005 c 516 s 21.]
Effective date—2005 c 516: "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 immediately [May 17, 2005]." [ 2005 c 516 s 22.]
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catchline: Estate tax imposed—Amount of tax.


title: RCW 83.100.046

text:
(1) For the purposes of determining the Washington taxable estate, a deduction is allowed from the federal taxable estate for:
(a) The value of qualified real property reduced by any amounts allowable as a deduction in respect of the qualified real property under 26 U.S.C. Sec. 2053(a)(4) of the federal internal revenue code, if the decedent was at the time of his or her death a citizen or resident of the United States.
(b) The value of any tangible personal property used by the decedent, a member of the decedent's family, or any qualified nonfamilial heir for a qualified use on the date of the decedent's death, reduced by any amounts allowable as a deduction in respect of the tangible personal property under 26 U.S.C. Sec. 2053(a)(4) of the federal internal revenue code, if all of the requirements of subsection (10)(h)(i)(A) of this section are met and the decedent was at the time of his or her death a citizen or resident of the United States.
(c) The value of real property that is not deductible under (a) of this subsection solely by reason of subsection (10)(h)(i)(B) of this section, reduced by any amounts allowable as a deduction in respect of the real property under 26 U.S.C. Sec. 2053(a)(4) of the federal internal revenue code, if the requirements of subsection (10)(h)(i)(C) of this section are met with respect to the property and the decedent was at the time of his or her death a citizen or resident of the United States.
(2) Property will be considered to have been acquired from or to have passed from the decedent if:
(a) The property is so considered under 26 U.S.C. Sec. 1014(b) of the federal internal revenue code;
(b) The property is acquired by any person from the estate; or
(c) The property is acquired by any person from a trust, to the extent the property is includible in the gross estate of the decedent.
(3) If the decedent and the decedent's surviving spouse at any time held qualified real property as community property, the interest of the surviving spouse in the property must be taken into account under this section to the extent necessary to provide a result under this section with respect to the property which is consistent with the result which would have obtained under this section if the property had not been community property.
(4) In the case of any qualified woodland, the value of trees growing on the woodland may be deducted if otherwise qualified under this section.
(5) If property is qualified real property with respect to a decedent, hereinafter in this subsection referred to as the "first decedent," and the property was acquired from or passed from the first decedent to the surviving spouse of the first decedent, active management of the farm by the surviving spouse must be treated as material participation by the surviving spouse in the operation of the farm.
(6) Property owned indirectly by the decedent may qualify for a deduction under this section if owned through an interest in a corporation, partnership, or trust as the terms corporation, partnership, or trust are used in 26 U.S.C. Sec. 2032A(g) of the federal internal revenue code. In order to qualify for a deduction under this subsection, the interest, in addition to meeting the other tests for qualification under this section, must qualify under 26 U.S.C. Sec. 6166(b)(1) of the federal internal revenue code as an interest in a closely held business on the date of the decedent's death and for sufficient other time, combined with periods of direct ownership, to equal at least five years of the eight-year period preceding the death.
(7)(a) If, on the date of the decedent's death, the requirements of subsection (10)(h)(i)(C)(II) of this section with respect to the decedent for any property are not met, and the decedent (i) was receiving old age benefits under Title II of the social security act for a continuous period ending on such date, or (ii) was disabled for a continuous period ending on this date, then subsection (10)(h)(i)(C)(II) of this section must be applied with respect to the property by substituting "the date on which the longer of such continuous periods began" for "the date of the decedent's death" in subsection (10)(h)(i)(C) of this section.
(b) For the purposes of (a) of this subsection, an individual is disabled if the individual has a mental or physical impairment which renders that individual unable to materially participate in the operation of the farm.
(8) Property may be deducted under this section whether or not special valuation is elected under 26 U.S.C. Sec. 2032A of the federal internal revenue code on the federal return. For the purposes of determining the deduction under this section, the value of property is its value as used to determine the value of the gross estate.
(9)(a) In the case of any qualified replacement property, any period during which there was ownership, qualified use, or material participation with respect to the replaced property by the decedent or any member of the decedent's family must be treated as a period during which there was ownership, use, or material participation, as the case may be, with respect to the qualified replacement property.
(b) Subsection (9)(a) of this section does not apply to the extent that the fair market value of the qualified replacement property, as of the date of its acquisition, exceeds the fair market value of the replaced property, as of the date of its disposition.
(c) For the purposes of this subsection (9), the following definitions apply:
(i)(A) "Qualified replacement property" means any real property:
(I) Which is acquired in an exchange which qualifies under 26 U.S.C. Sec. 1031 of the federal internal revenue code; or
(II) The acquisition of which results in the nonrecognition of gain under 26 U.S.C. Sec. 1033 of the federal internal revenue code.
(B) The term "qualified replacement property" only includes property which is used for the same qualified use as the replaced property was being used before the exchange.
(ii) "Replaced property" means the property was:
(A) Transferred in the exchange which qualifies under 26 U.S.C. Sec. 1031 of the federal internal revenue code; or
(B) Compulsorily or involuntarily converted within the meaning of 26 U.S.C. Sec. 1033 of the federal internal revenue code.
(10) For the purposes of this section, the following definitions apply:
(a) "Active management" means the making of the management decisions of a farm, other than the daily operating decisions.
(b) "Employee of a farm" means a person hired by the decedent, or a member of the decedent's family, to work on the farm and who receives a set wage, salary, or benefits. The person must be an active employee of the farm on the date of the death of the decedent. "Employee of a farm" does not include a self-employed person, independent contractor, or tenant farmer.
(c) "Farm" includes stock, dairy, poultry, fruit, furbearing animal, and truck farms; plantations; ranches; nurseries; ranges; greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities; and orchards and woodlands.
(d) "Farming purposes" means:
(i) Cultivating the soil or raising or harvesting any agricultural or horticultural commodity, including the raising, shearing, feeding, caring for, training, and management of animals on a farm;
(ii) Handling, drying, packing, grading, or storing on a farm any agricultural or horticultural commodity in its unmanufactured state, but only if the owner, tenant, or operator of the farm regularly produces more than one-half of the commodity so treated; and
(iii)(A) The planting, cultivating, caring for, or cutting of trees; or
(B) The preparation, other than milling, of trees for market.
(e)(i) "Member of the family" means, with respect to any individual, only:
(A) An ancestor of the individual;
(B) The spouse or state registered domestic partner of the individual;
(C) A lineal descendant of the individual, of the individual's spouse or state registered domestic partner, or of a parent of the individual; or
(D) The spouse or state registered domestic partner of any lineal descendant described in (e)(i)(C) of this subsection.
(ii) For the purposes of this subsection (10)(e), a legally adopted child of an individual must be treated as the child of such individual by blood.
(f) "Qualified heir" means, with respect to any property, a member of the decedent's family who acquired property, or to whom property passed, from the decedent.
(g) "Qualified nonfamilial heir" means an employee of a farm who materially participated in the operation of the farm and who acquired property, or to whom property passed, from the decedent. For the purposes of this subsection (10)(g), material participation must be determined in a manner similar to the manner used for purposes of 26 U.S.C. Sec. 1402(a)(1) of the federal internal revenue code.
(h)(i) "Qualified real property" means real property which was acquired from or passed from the decedent to a qualified heir of the decedent and which, on the date of the decedent's death, was being used for a qualified use by the decedent or a member of the decedent's family, but only if:
(A) Fifty percent or more of the adjusted value of the gross estate consists of the adjusted value of real or personal property which:
(I) On the date of the decedent's death, was being used for a qualified use by the decedent or a member of the decedent's family; and
(II) Was acquired from or passed from the decedent to a qualified heir of the decedent;
(B) Twenty-five percent or more of the adjusted value of the gross estate consists of the adjusted value of real property which meets the requirements of (h)(i)(A)(II) and (h)(i)(C) of this subsection; and
(C) During the eight-year period ending on the date of the decedent's death there have been periods aggregating five years or more during which:
(I) The real property was owned by the decedent or a member of the decedent's family and used for a qualified use by the decedent or a member of the decedent's family; and
(II) There was material participation by the decedent or a member of the decedent's family in the operation of the farm. For the purposes of this subsection (10)(h)(i)(C)(II), material participation must be determined in a manner similar to the manner used for purposes of 26 U.S.C. Sec. 1402(a)(1) of the federal internal revenue code.
(ii) For the purposes of this subsection, the term "adjusted value" means:
(A) In the case of the gross estate, the value of the gross estate, determined without regard to any special valuation under 26 U.S.C. Sec. 2032A of the federal internal revenue code, reduced by any amounts allowable as a deduction under 26 U.S.C. Sec. 2053(a)(4) of the federal internal revenue code; or
(B) In the case of any real or personal property, the value of the property for purposes of chapter 11 of the federal internal revenue code, determined without regard to any special valuation under 26 U.S.C. Sec. 2032A of the federal internal revenue code, reduced by any amounts allowable as a deduction in respect of such property under 26 U.S.C. Sec. 2053(a)(4) of the federal internal revenue code.
(i) "Qualified use" means the property is used as a farm for farming purposes. In the case of real property which meets the requirements of (h)(i)(C) of this subsection, residential buildings and related improvements on the real property occupied on a regular basis by the owner or lessee of the real property or by persons employed by the owner or lessee for the purpose of operating or maintaining the real property, and roads, buildings, and other structures and improvements functionally related to the qualified use must be treated as real property devoted to the qualified use. For tangible personal property eligible for a deduction under subsection (1)(b) of this section, "qualified use" means the property is used primarily for farming purposes on a farm.
(j) "Qualified woodland" means any real property which:
(i) Is used in timber operations; and
(ii) Is an identifiable area of land such as an acre or other area for which records are normally maintained in conducting timber operations.
(k) "Timber operations" means:
(i) The planting, cultivating, caring for, or cutting of trees; or
(ii) The preparation, other than milling, of trees for market.
[ 2025 c 421 s 204; 2010 c 106 s 236; (2010 c 106 s 235 expired January 1, 2014); 2009 c 521 s 191; 2005 c 514 s 1201; 2005 c 516 s 4.]
Notes:
Application—2025 c 421 ss 201-204: See note following RCW 83.100.040.
Findings—Intent—Savings—Effective date—2025 c 421: See notes following RCW 82.87.040.
Effective date—2010 c 106 s 236: "Section 236 of this act takes effect January 1, 2014." [ 2010 c 106 s 412.]
Expiration date—2010 c 106 s 235: "Section 235 of this act expires January 1, 2014." [ 2010 c 106 s 411.]
Effective date—2010 c 106: See note following RCW 35.102.145.
Effective dates—2009 c 521 ss 5-8, 79, 87-103, 107, 151, 165, 166, 173-175, and 190-192: See note following RCW 2.10.900.
Finding—Intent—Application—Severability—Effective date—2005 c 516: See notes following RCW 83.100.040.
Effective date—2005 c 514: See note following RCW 82.04.4272.
Part headings not law—Severability—2005 c 514: See notes following RCW 82.12.808.

catchline: Deduction—Property used for farming—Requirements, conditions.


title: RCW 83.100.047

text:
(1)(a) If the federal taxable estate on the federal return is determined by making an election under section 2056 or 2056A of the internal revenue code, or if no federal return is required to be filed, the department may provide by rule for a separate election on the Washington return, consistent with section 2056 or 2056A of the internal revenue code and (b) of this subsection, for the purpose of determining the amount of tax due under this chapter. The election is binding on the estate and the beneficiaries, consistent with the internal revenue code and (b) of this subsection. All other elections or valuations on the Washington return must be made in a manner consistent with the federal return, if a federal return is required, and such rules as the department may provide.
(b) The department must provide by rule that a state registered domestic partner is deemed to be a surviving spouse and entitled to a deduction from the Washington taxable estate for any interest passing from the decedent to his or her domestic partner, consistent with section 2056 or 2056A of the internal revenue code but regardless of whether such interest would be deductible from the federal gross estate under section 2056 or 2056A of the internal revenue code.
(2) Amounts deducted for federal income tax purposes under section 642(g) of the internal revenue code of 1986 are not allowed as deductions in computing the amount of tax due under this chapter.
(3) Notwithstanding any department rule, if a taxpayer makes an election consistent with section 2056 of the internal revenue code as permitted under this section, the taxpayer's Washington taxable estate, and the surviving spouse's Washington taxable estate, must be adjusted as follows:
(a) For the taxpayer that made the election, any amount deducted by reason of section 2056(b)(7) of the internal revenue code is added to, and the value of property for which a Washington election under this section was made is deducted from, the Washington taxable estate.
(b) For the estate of the surviving spouse, the amount included in the estate's gross estate pursuant to section 2044 (a) and (b)(1)(A) of the internal revenue code is deducted from, and the value of any property for which an election under this section was previously made is added to, the Washington taxable estate.
[ 2013 2nd sp.s. c 2 s 6; (2013 2nd sp.s. c 2 s 5 expired January 1, 2014); 2009 c 521 s 192; 2005 c 516 s 13.]
Notes:
Application—Prospective and retroactive—2013 2nd sp.s. c 2 ss 2 and 5: "Sections 2 and 5 of this act apply both prospectively and retroactively to all estates of decedents dying on or after May 17, 2005." [ 2013 2nd sp.s. c 2 s 9.]
Expiration date—2013 2nd sp.s. c 2 s 5: "Section 5 of this act expires January 1, 2014." [ 2013 2nd sp.s. c 2 s 13.]
Findings—Intent—Final judgment—Affect—Effective dates—2013 2nd sp.s. c 2: See notes following RCW 83.100.048.
Effective dates—2009 c 521 ss 5-8, 79, 87-103, 107, 151, 165, 166, 173-175, and 190-192: See note following RCW 2.10.900.
Finding—Intent—Application—Severability—Effective date—2005 c 516: See notes following RCW 83.100.040.

catchline: Marital deduction, qualified domestic trust—Election—State registered domestic partner entitled to deduction—Other deductions taken for income tax purposes disallowed.


title: RCW 83.100.048

text:
(1) For the purposes of determining the tax due under this chapter, a deduction is allowed for the value of the decedent's qualified family-owned business interests, not to exceed the applicable deduction amount, if:
(a) The value of the decedent's qualified family-owned business interests exceed 50 percent of the decedent's Washington taxable estate determined without regard to the deduction for the applicable exclusion amount;
(b) During the eight-year period ending on the date of the decedent's death, there have been periods aggregating five years or more during which:
(i) Such interests were owned by the decedent or a member of the decedent's family;
(ii) There was material participation, within the meaning of section 2032A(e)(6) of the internal revenue code, by the decedent or a member of the decedent's family in the operation of the trade or business to which such interests relate;
(c) The qualified family-owned business interests are acquired by any qualified heir from, or passed to any qualified heir from, the decedent, within the meaning of RCW 83.100.046(2), and the decedent was at the time of his or her death a citizen or resident of the United States; and
(d) The value of the decedent's qualified family-owned business interests is not more than $6,000,000.
(2)(a) Only amounts included in the decedent's federal taxable estate may be deducted under this subsection.
(b) Amounts deductible under RCW 83.100.046 may not be deducted under this section.
(3)(a) There is imposed an additional estate tax on a qualified heir if, within three years of the decedent's death and before the date of the qualified heir's death:
(i) The material participation requirements described in section 2032A(c)(6)(b)(ii) of the internal revenue code are not met with respect to the qualified family-owned business interest which was acquired or passed from the decedent;
(ii) The qualified heir disposes of any portion of a qualified family-owned business interest, other than by a disposition to a member of the qualified heir's family or a person with an ownership interest in the qualified family-owned business or through a qualified conservation contribution under section 170(h) of the internal revenue code;
(iii) The qualified heir loses United States citizenship within the meaning of section 877 of the internal revenue code or with respect to whom section 877(e)(1) applies, and such heir does not comply with the requirements of section 877(g) of the internal revenue code; or
(iv) The principal place of business of a trade or business of the qualified family-owned business interest ceases to be located in the United States.
(b) The amount of the additional estate tax imposed under this subsection is equal to the amount of tax savings under this section with respect to the qualified family-owned business interest acquired or passed from the decedent.
(c) Interest applies to the tax due under this subsection for the period beginning on the date that the estate tax liability was due under this chapter and ending on the date the additional estate tax due under this subsection is paid. Interest under this subsection must be computed as provided in RCW 83.100.070(2).
(d) The tax imposed by this subsection is due the day that is six months after any taxable event described in (a) of this subsection occurred and must be reported on a return as provided by the department.
(e) The qualified heir is personally liable for the additional tax imposed by this subsection unless he or she has furnished a bond in favor of the department for such amount and for such time as the department determines necessary to secure the payment of amounts due under this subsection. The qualified heir, on furnishing a bond satisfactory to the department, is discharged from personal liability for any additional tax and interest under this subsection and is entitled to a receipt or writing showing such discharge.
(f) Amounts due under this subsection attributable to any qualified family-owned business interest are secured by a lien in favor of the state on the property in respect to which such interest relates. The lien under this subsection (3)(f) arises at the time the Washington return is filed on which a deduction under this section is taken and continues in effect until: (i) The tax liability under this subsection has been satisfied or has become unenforceable by reason of lapse of time; or (ii) the department is satisfied that no further tax liability will arise under this subsection.
(g) Security acceptable to the department may be substituted for the lien imposed by (f) of this subsection.
(h) For purposes of the assessment or correction of an assessment for additional taxes and interest imposed under this subsection, the limitations period in RCW 83.100.095 begins to run on the due date of the return required under (d) of this subsection.
(i) For purposes of this subsection, a qualified heir may not be treated as disposing of an interest described in section 2057(e)(1)(A) of the internal revenue code by reason of ceasing to be engaged in a trade or business so long as the property to which such interest relates is used in a trade or business by any member of the qualified heir's family.
(4)(a) The department may require a taxpayer claiming a deduction under this section to provide the department with the names and contact information of all qualified heirs.
(b) The department may also require any qualified heir to submit to the department on an ongoing basis such information as the department determines necessary or useful in determining whether the qualified heir is subject to the additional tax imposed in subsection (3) of this section. The department may not require such information more frequently than twice per year. The department may impose a penalty on a qualified heir who fails to provide the information requested within 30 days of the date the department's written request for the information was sent to the qualified heir. The amount of the penalty under this subsection is $500 and may be collected in the same manner as the tax imposed under subsection (3) of this section.
(5) For purposes of this section, references to section 2057 of the internal revenue code refer to section 2057 of the internal revenue code, as existing on December 31, 2003.
(6) For purposes of this section, the following definitions apply:
(a) "Applicable deduction amount" means:
(i) $2,500,000 for estates of decedents dying on or after January 1, 2014, but before July 1, 2025;
(ii) $3,000,000 for estates of decedents dying on or after July 1, 2025, but before January 1, 2026; and
(iii) For estates of decedents dying in calendar year 2026 and each calendar year thereafter, the amount in (a)(ii) of this subsection must be adjusted annually, except as otherwise provided in this subsection (6)(a)(iii). The annual adjustment is determined by multiplying $3,000,000 by the sum of one and the percentage by which the most recent October consumer price index exceeds the consumer price index for October 2024, and rounding the result to the nearest $1,000. No adjustment is made for a calendar year if the adjustment would result in the same or a lesser applicable deduction amount than the applicable deduction amount for the immediately preceding calendar year.
(b) "Consumer price index" has the same meaning as in RCW 83.100.020.
(c) "Member of the decedent's family" and "member of the qualified heir's family" have the same meaning as "member of the family" in RCW 83.100.046.
(d) "Qualified family-owned business interest" has the same meaning as provided in section 2057(e) of the internal revenue code of 1986.
(e) "Qualified heir" has the same meaning as provided in section 2057(i) of the internal revenue code of 1986.
(7) This section applies to the estates of decedents dying on or after January 1, 2014.
[ 2026 c 250 s 20; 2025 c 421 s 203; 2013 2nd sp.s. c 2 s 3.]
Notes:
Application—2025 c 421 ss 201-204: See note following RCW 83.100.040.
Findings—Intent—Savings—Effective date—2025 c 421: See notes following RCW 82.87.040.
Findings—Intent—2013 2nd sp.s. c 2: "(1) In 2005, to address an unexpected significant loss of tax revenue resulting from the Estate of Hemphill decision and to provide additional funding for public education, the legislature enacted a stand-alone estate and transfer tax, effective May 17, 2005. The stand-alone estate and transfer tax applies to the transfer of property at death. By defining the term "transfer" to mean a "transfer as used in section 2001 of the internal revenue code," the legislature clearly expressed its intent that a "transfer" for purposes of determining the federal taxable estate is also a "transfer" for purposes of determining the Washington taxable estate.
(2) In In re Estate of Bracken, Docket No. 84114-4, the Washington supreme court narrowly construed the term "transfer" as defined in the Washington estate tax code.
(3) The legislature finds that it is well established that the term "transfer" as used in the federal estate tax code is construed broadly and extends to the "shifting from one to another of any power or privilege incidental to the ownership or enjoyment of property" that occurs at death. Fernandez v. Wiener, 326 U.S. 340, 352 (1945).
(4) The legislature further finds that: The Bracken decision held certain qualified terminable interest property (QTIP) of married couples was transferred without incurring Washington state estate tax liability, which: (a) Creates an inequity never intended by the legislature because unmarried individuals did not enjoy any similar opportunities to avoid or greatly reduce their potential Washington estate tax liability; and (b) may create disparate treatment between QTIP property and other property transferred between spouses that is eligible for the marital deduction.
(5) Therefore, the legislature finds that it is necessary to reinstate the legislature's intended meaning when it enacted the estate tax, restore parity between married couples and unmarried individuals, restore parity between QTIP property and other property eligible for the marital deduction, and prevent the adverse fiscal impacts of the Bracken decision by reaffirming its intent that the term "transfer" as used in the Washington estate and transfer tax is to be given its broadest possible meaning consistent with established United States supreme court precedents, subject only to the limits and exceptions expressly provided by the legislature.
(6) As curative, clarifying, and remedial, the legislature intends for this act to apply both prospectively and retroactively to estates of decedents dying on or after May 17, 2005." [ 2013 2nd sp.s. c 2 s 1.]
Final judgment—Affect—2013 2nd sp.s. c 2: "This act does not affect any final judgment, no longer subject to appeal, entered by a court of competent jurisdiction before June 14, 2013." [ 2013 2nd sp.s. c 2 s 10.]
Effective dates—2013 2nd sp.s. c 2: "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 immediately [June 14, 2013], except for sections 3, 4, and 6 of this act which take effect January 1, 2014." [ 2013 2nd sp.s. c 2 s 14.]

catchline: Deduction—Qualified family-owned business interests.


title: RCW 83.100.050

text:
(1) Except as provided in subsection (7) of this section, a Washington return must be filed if the gross estate equals or exceeds the applicable exclusion amount.
(2) If a Washington return is required as provided in subsection (1) of this section:
(a) A person required to file a federal return must file with the department on or before the date the federal return is required to be filed, including any extension of time for filing under subsection (4) or (6) of this section, a Washington return for the tax due under this chapter.
(b) If no federal return is required to be filed, a taxpayer shall file with the department on or before the date a federal return would have been required to be filed, including any extension of time for filing under subsection (5) or (6) of this section, a Washington return for the tax due under this chapter.
(3) A Washington return delivered to the department by United States mail is considered to have been received by the department on the date of the United States postmark stamped on the cover in which the return is mailed, if the postmark date is within the time allowed for filing the Washington return, including extensions.
(4) In addition to the Washington return required to be filed in subsection (2) of this section, a person must file with the department on or before the date the federal return is or would have been required to be filed all supporting documentation for completed Washington return schedules, and, if a federal return has been filed, a copy of the federal return. If the person required to file the federal return has obtained an extension of time for filing the federal return, the person must file the Washington return within the same time period and in the same manner as provided for the federal return. A copy of the federal extension must be filed with the department on or before the date the Washington return is due, not including any extension of time for filing, or within thirty days of issuance, whichever is later.
(5) A person may obtain an extension of time for filing the Washington return as provided by rule of the department, if the person is required to file a Washington return under subsection (2) of this section, but is not required to file a federal return.
(6) During a state of emergency declared under RCW 43.06.010(12), the department, on its own motion or at the request of any taxpayer affected by the emergency, may extend the time for filing a Washington return under this section as the department deems proper.
(7)(a) A Washington return is not required to be filed for a decedent's estate if:
(i) The estate is not otherwise required to file an estate tax return to claim a specific election;
(ii) The decedent was survived by a spouse, and the decedent's qualifying family residence included in the decedent's gross estate passed from the decedent to the spouse, consistent with section 2056 of the internal revenue code; and
(iii) The value of the decedent's gross estate less the value of the decedent's interest in a qualifying family residence that is included in the value of the decedent's gross estate is less than the applicable exclusion amount.
(b) The following definitions apply to this subsection:
(i) "Principal place of residence" means a residence that, except as otherwise provided in this subsection (7)(b)(i), has been occupied by both the decedent and the decedent's spouse or domestic partner for more than six months of the 12 months immediately preceding the decedent's date of death. "Principal place of residence" also means a residence of the decedent and the decedent's spouse or domestic partner when, during the six-month period immediately preceding the decedent's date of death, the decedent, the decedent's spouse or domestic partner, or both the decedent and decedent's spouse or domestic partner, were confined to a hospital, nursing home, assisted living facility, adult family home, or home of a relative of the decedent or decedent's spouse or domestic partner for purposes of long-term care if the decedent and the decedent's spouse or domestic partner did not occupy any other residence for more than six months of the 12 months immediately preceding the decedent's date of death, and during the six-month period immediately preceding the decedent's date of death:
(A) The residence was temporarily unoccupied;
(B) The residence was occupied by either or both (I) the decedent's spouse or domestic partner, or (II) a person financially dependent on the decedent or the decedent's spouse or domestic partner for support; or
(C) The residence or portion of the residence was rented for the purposes of paying costs related to the care of the decedent or the decedent's spouse or domestic partner in a nursing home, hospital, assisted living facility, or adult family home.
(ii) "Qualifying family residence" means the principal place of residence of the marital community or domestic partnership at the decedent's date of death.
(iii) "Relative" has the same meaning as "member of the family" in RCW 83.100.046.
(iv) "Residence" means a single-family dwelling unit, whether such unit is separate or part of a multiunit dwelling, including the land on which such dwelling stands, regardless of whether ownership of the single-family dwelling unit and land on which the dwelling unit stands is vested in the same person. "Residence" includes:
(A) A single-family dwelling unit in a cooperative housing association, corporation, or partnership, when the decedent has an ownership share in such entity;
(B) A single-family dwelling unit situated upon lands the fee of which is vested in or held in trust by the United States or any of its instrumentalities, a federally recognized Indian tribe, a state of the United States or any of its political subdivisions, or a municipal corporation;
(C) A single-family dwelling unit consisting of a manufactured/mobile home or park model that has substantially lost its identity as a mobile unit by virtue of it being fixed in location and placed on a foundation with fixed pipe connections with sewer, water, or other utilities; and
(D) A single-family dwelling unit consisting of a floating home as defined in RCW 82.45.032.
[ 2024 c 82 s 1; 2017 c 323 s 601; 2008 c 181 s 504; 2005 c 516 s 5; 1988 c 64 s 6; 1986 c 44 s 1; 1981 2nd ex.s. c 7 s 83.100.050 (Initiative Measure No. 402, approved November 3, 1981).]
Notes:
Application—2024 c 82: "This act applies to decedents dying on or after January 1, 2025." [ 2024 c 82 s 2.]
Automatic expiration date and tax preference performance statement exemption—2024 c 82: "RCW 82.32.805 and 82.32.808 do not apply to this act." [ 2024 c 82 s 3.]
Tax preference performance statement exemption—Automatic expiration date exemption—2017 c 323: See note following RCW 82.04.040.
Part headings not law—2008 c 181: See note following RCW 43.06.220.
Finding—Intent—Application—Severability—Effective date—2005 c 516: See notes following RCW 83.100.040.

catchline: Tax returns—Filing dates—Extensions—Extensions during state of emergency—Exemption.


title: RCW 83.100.060

text:
(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 s 6; 1988 c 64 s 7; 1981 2nd ex.s. c 7 s 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.

catchline: Date payment due—Extensions.


title: RCW 83.100.070

text:
(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 s 7; 2000 c 105 s 1; 1997 c 136 s 1; 1996 c 149 s 13; 1988 c 64 s 8; 1981 2nd ex.s. c 7 s 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 s 2.]
Findings—Intent—Effective date—1996 c 149: See notes following RCW 82.32.050.

catchline: Interest on amount due—Penalty for late filing—Exceptions—Rules.


title: RCW 83.100.080

text:
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 s 9; 1986 c 44 s 2; 1981 2nd ex.s. c 7 s 83.100.080 (Initiative Measure No. 402, approved November 3, 1981).]

catchline: Department to issue release.


title: RCW 83.100.090

text:
Notwithstanding the periods of limitation in RCW 83.100.095 and 83.100.130:
(1) If the person required to file the Washington return under RCW 83.100.050 files an amended federal return, that person shall immediately file with the department an amended Washington return with a copy of the amended federal return. If the amended Washington return requires payment of an additional tax under this chapter, the tax shall be paid in accordance with RCW 83.100.060 and interest shall be paid in accordance with RCW 83.100.070.
(2) Upon any adjustment in, or final determination of, the amount of federal tax due, the person required to file the Washington return under RCW 83.100.050 shall notify the department in writing within one hundred twenty days after the adjustment or final determination. If the adjustment or final determination requires payment of an additional tax under this chapter, the tax shall be paid in accordance with RCW 83.100.060 and interest shall be paid in accordance with RCW 83.100.070.
(3) If the department determines the amended Washington return, adjustment, or final determination requires payment of an additional tax under this chapter, the department may assess against the taxpayer an additional amount found to be due within one year of receipt of the amended Washington return or written notice as required by this section, or at any time if no amended Washington return is filed or notice is provided as required by this section. The execution of a written waiver at the request of the department by the person required to file the Washington return under RCW 83.100.050 may extend this limitation. Interest shall be added to the amount of tax assessed by the department in accordance with RCW 83.100.070. 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.
(4) If the department determines the amended Washington return, adjustment, or final determination requires the refund of overpaid tax, penalties, or interest under this chapter, the department shall refund the amount of the overpayment with interest in accordance with RCW 83.100.130. The person required to file the Washington return under RCW 83.100.050 shall provide the department with any additional information or supporting documents necessary to determine if a refund is due. The execution of a written waiver to extend the period for assessment under subsection (3) of this section shall extend the time for making a refund, if prior to the expiration of the waiver period an application for refund of the taxes is made by the person required to file the Washington return under RCW 83.100.050, or the department discovers a refund is due.
[ 2005 c 516 s 8; 1988 c 64 s 10; 1981 2nd ex.s. c 7 s 83.100.090 (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.

catchline: Amended returns—Adjustments or final determinations.


title: RCW 83.100.095

text:
(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 s 14.]
Notes:
Finding—Intent—Application—Severability—Effective date—2005 c 516: See notes following RCW 83.100.040.

catchline: Examination by department of returns, other information—Assessment of additional tax, interest.


title: RCW 83.100.110

text:
(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 s 9; 1988 c 64 s 11; 1981 2nd ex.s. c 7 s 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.

catchline: Tax lien.


title: RCW 83.100.120

text:
(1)(a) Except as otherwise provided in this subsection, any personal representative who distributes any property without first paying, securing another's payment of, or furnishing security for payment of the taxes due under this chapter is personally liable for the taxes due to the extent of the value of any property that may come or may have come into the possession of the personal representative. Security for payment of the taxes due under this chapter must be in an amount equal to or greater than the value of all property that is or has come into the possession of the personal representative, as of the time the security is furnished.
(b) For the estates of decedents dying prior to April 9, 2006, a personal representative is not personally liable for taxes due on the value of any property included in the gross estate and the Washington taxable estate as a result of section 2044 of the internal revenue code unless the property is located in the state of Washington or the property has or will come into the possession or control of the personal representative.
(2) Any person who has the control, custody, or possession of any property and who delivers any of the property to the personal representative or legal representative of the decedent outside Washington without first paying, securing another's payment of, or furnishing security for payment of the taxes due under this chapter is liable for the taxes due under this chapter to the extent of the value of the property delivered. Security for payment of the taxes due under this chapter must be in an amount equal to or greater than the value of all property delivered to the personal representative or legal representative of the decedent outside Washington by such a person.
(3) For the purposes of this section, persons who do not have possession of a decedent's property include anyone not responsible primarily for paying the tax due under this section or their transferees, which includes but is not limited to mortgagees or pledgees, stockbrokers or stock transfer agents, banks and other depositories of checking and savings accounts, safe-deposit companies, and life insurance companies.
(4) For the purposes of this section, any person who has the control, custody, or possession of any property and who delivers any of the property to the personal representative or legal representative of the decedent may rely upon the release certificate or the release of nonliability certificate, furnished by the department to the personal representative, as evidence of compliance with the requirements of this chapter, and make such deliveries and transfers as the personal representative may direct without being liable for any taxes due under this chapter.
[ 2013 2nd sp.s. c 2 s 7; 1981 2nd ex.s. c 7 s 83.100.120 (Initiative Measure No. 402, approved November 3, 1981).]
Notes:
Findings—Intent—Final judgment—Affect—Effective dates—2013 2nd sp.s. c 2: See notes following RCW 83.100.048.

catchline: Liability for failure to pay tax before distribution or delivery.


title: RCW 83.100.130

text:
(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 s 10; 1997 c 157 s 6; 1996 c 149 s 14; 1988 c 64 s 12; 1981 2nd ex.s. c 7 s 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.

catchline: Refund for overpayment—Requirements.


title: RCW 83.100.140

text:
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 s 11; 1988 c 64 s 13; 1981 2nd ex.s. c 7 s 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.

catchline: Criminal acts relating to tax returns.


title: RCW 83.100.150

text:
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 s 12; 1988 c 64 s 14; 1981 2nd ex.s. c 7 s 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.

catchline: Collection of tax—Findings filed in court.


title: RCW 83.100.160

text:
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 s 1; 1988 c 64 s 15.]

catchline: Clerk to give notice of filings.


title: RCW 83.100.170

text:
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 s 16.]

catchline: Court order.


title: RCW 83.100.180

text:
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 s 636; 1988 c 64 s 17.]
Notes:
Effective date—1999 c 42: See RCW 11.96A.902.

catchline: Objections.


title: RCW 83.100.190

text:
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 s 18.]

catchline: Hearing by court.


title: RCW 83.100.200

text:
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 s 19.]

catchline: Administration—Rules.


title: RCW 83.100.210

text:
(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 s 8; 2010 c 106 s 111; 2005 c 516 s 15; 1996 c 149 s 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 ss 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.

catchline: Application of chapter 82.32 RCW—Closing agreements authorized.


title: RCW 83.100.220

text:
All receipts from taxes, penalties, interest, and fees collected under this chapter must be deposited into the education legacy trust account.
[ 2005 c 516 s 16.]
Notes:
Finding—Intent—Application—Severability—Effective date—2005 c 516: See notes following RCW 83.100.040.

catchline: Deposit of funds into education legacy trust account.