Chapter 458-57 State of Washington estate and transfer tax act rules

Sales tax now applies to some services

Starting October 1: Some business services are now subject to retail sales tax, as required by state law, ESSB 5814. When you buy these services, vendors should add sales tax to your bill. If you sell these services, you should begin collecting retail sales tax. Learn more about Services newly subject to retail sales tax.

458‑57‑005	Nature of estate tax, definitions.
458‑57‑015	Valuation of property, property subject to estate tax, how to calculate the tax.
458‑57‑017	Property subject to generation-skipping transfer tax, how to calculate the tax, allocation of generation-skipping transfer exemption.
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.