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Washington Administrative Code (WAC)
Title 458
Chapter 57
Wash. Admin. Code ch. 458-57
State of Washington Estate and Transfer Tax Reform Act Rules
REVENUE, DEPARTMENT OF
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458-57-005
Nature of estate tax, definitions
458-57-025
Determining the tax liability of nonresidents
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
458-57-045
Administration of the tax—Releases, amended returns, and refunds
458-57-105
Nature of estate tax, definitions
458-57-115
Valuation of property, property subject to estate tax, and how to calculate the tax
458-57-125
Apportionment of tax when out-of-state property is included in the gross estate of a decedent
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
458-57-145
Administration of the tax—Releases, amended returns, refunds, and statute of limitations
458-57-155
Farm deduction
458-57-165
Escheat estates and absentee distributee (missing heir) property
458-57-175
Qualified family-owned business interests