§ 83.100.010 Short title
§ 83.100.020 Definitions
§ 83.100.040 Estate tax imposed — Amount of tax
§ 83.100.046 Deduction — Property used for farming — Requirements, conditions
§ 83.100.047 Marital deduction, qualified domestic trust — Election — State registered domestic partner entitled to deduction — Other deductions taken for income tax purposes disallowed
§ 83.100.048 Deduction — Qualified family-owned business interests
§ 83.100.050 Tax returns — Filing dates — Extensions — Extensions during state of emergency
§ 83.100.060 Date payment due — Extensions
§ 83.100.070 Interest on amount due — Penalty for late filing — Exceptions — Rules
§ 83.100.080 Department to issue release
§ 83.100.090 Amended returns — Adjustments or final determinations
§ 83.100.095 Examination by department of returns, other information — Assessment of additional tax, interest
§ 83.100.110 Tax lien
§ 83.100.120 Liability for failure to pay tax before distribution or delivery
§ 83.100.130 Refund for overpayment — Requirements
§ 83.100.140 Criminal acts relating to tax returns
§ 83.100.150 Collection of tax — Findings filed in court
§ 83.100.160 Clerk to give notice of filings
§ 83.100.170 Court order
§ 83.100.180 Objections
§ 83.100.190 Hearing by court
§ 83.100.200 Administration — Rules
§ 83.100.210 Application of chapter 82.32 RCW — Closing agreements authorized
§ 83.100.220 Deposit of funds into education legacy trust account
§ 83.100.230 Education legacy trust account
§ 83.100.900 Repeals and saving
§ 83.100.901 Section captions not part of law
§ 83.100.902 New chapter
§ 83.100.903 Effective date — 1981 2nd ex.s. c 7
§ 83.100.906 Construction — Chapter applicable to state registered domestic partnerships — 2009 c 521
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Terms Used In Washington Code > Chapter 83.100 - Estate and transfer tax act

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Decedent: A deceased person.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Docket: A log containing brief entries of court proceedings.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • Fraud: Intentional deception resulting in injury to another.
  • Gross estate: The total fair market value of all property and property interests, real and personal, tangible and intangible, of which a decedent had beneficial ownership at the time of death before subtractions for deductions, debts, administrative expenses, and casualty losses suffered during estate administration.
  • Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Legacy: A gift of property made by will.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Lineal descendant: Direct descendant of the same ancestors.
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Marital deduction: The deduction(s) that can be taken in the determination of gift and estate tax liabilities because of the existence of a marriage or marital relationship.
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • person: may be construed to include the United States, this state, or any state or territory, or any public or private corporation or limited liability company, as well as an individual. See Washington Code 1.16.080
  • Personal property: All property that is not real property.
  • Probate: Proving a will
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Statute: A law passed by a legislature.
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • Trust account: A general term that covers all types of accounts in a trust department, such as estates, guardianships, and agencies. Source: OCC
  • Trustee: A person or institution holding and administering property in trust.