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