Washington · Regulations
Chapter 458-57 — STATE OF WASHINGTON ESTATE AND TRANSFER TAX REFORM ACT RULES
12 sections
12 sections
- WAC 458-57-005WAC 458-57-005. Nature of estate tax, definitions
- WAC 458-57-025WAC 458-57-025. Determining the tax liability of nonresidents
- WAC 458-57-035WAC 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
- WAC 458-57-045WAC 458-57-045. Administration of the tax—Releases, amended returns, and refunds
- WAC 458-57-105WAC 458-57-105. Nature of estate tax, definitions
- WAC 458-57-115WAC 458-57-115. Valuation of property, property subject to estate tax, and how to calculate the tax
- WAC 458-57-125WAC 458-57-125. Apportionment of tax when out-of-state property is included in the gross estate of a decedent
- WAC 458-57-135WAC 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
- WAC 458-57-145WAC 458-57-145. Administration of the tax—Releases, amended returns, refunds, and statute of limitations
- WAC 458-57-155WAC 458-57-155. Farm deduction
- WAC 458-57-165WAC 458-57-165. Escheat estates and absentee distributee (missing heir) property
- WAC 458-57-175WAC 458-57-175. Qualified family-owned business interests