Washington Administrative Code
Title 458 - Revenue, Department of
Chapter 458-57 - State of Washington Estate and Transfer Tax Reform Act rules
- Section 458-57-005 - Nature of estate tax, definitions
- Section 458-57-015 - Valuation of property, property subject to estate tax, how to calculate the tax
- Section 458-57-017 - Property subject to generation-skipping transfer tax, how to calculate the tax, allocation of generation-skipping transfer exemption
- Section 458-57-025 - Determining the tax liability of nonresidents
- Section 458-57-035 - Washington estate tax return to be filed - Penalty for late filing - Interest on late payments - Waiver or cancellation of penalty - Application of payment
- Section 458-57-045 - Administration of the tax - Releases, amended returns, and refunds
- Section 458-57-105 - Nature of estate tax, definitions
- Section 458-57-115 - Valuation of property, property subject to estate tax, and how to calculate the tax
- Section 458-57-125 - Apportionment of tax when out-of-state property is included in the gross estate of a decedent
- Section 458-57-135 - Washington estate tax return to be filed-Penalty for late filing-Interest on late payments-Waiver or cancellation of penalty-Application of payment
- Section 458-57-145 - Administration of the tax - Releases, amended returns, refunds, and statute of limitations
- Section 458-57-155 - Farm deduction
- Section 458-57-165 - Escheat estates and absentee distributee (missing heir) property
- Section 458-57-175 - Qualified family-owned business interests
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