2005 Revised Code of Washington - Chapter 83.44 RCW Dispositions: Payment of inheritance tax — enforcement — compromise

Sections
    83.44.010 Taxes when due — Interest.
    [1979 ex.s. c 209 § 22; 1971 ex.s. c 132 § 1; 1967 ex.s. c 149 § 29; 1961 c 15 § 83.44.010. Prior: 1959 c 296 § 1; prior: (i) 1945 c 184 § 4; 1939 c 202 § 4; 1917 c 146 § 3; 1907 c 217 § 7; 1901 c 55 § 12; Rem. Supp. 1945 § 11210. (ii) 1945 c 184 § 5, part; 1935 c 180 § 111, part; 1907 c 217 § 10, part; 1901 c 55 § 18, part; Rem. Supp. 1945 § 11217, part.]
    Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.


    83.44.020 Extension of time if estate complicated.
    [1961 c 15 § 83.44.020. Prior: 1901 c 55 § 16; RRS § 11214.]
    Repealed by 1979 ex.s. c 209 § 54. Later enactment, see RCW 83.44.025.


    83.44.025 Extension of time for reasonable cause.
    [1979 ex.s. c 209 § 24.]
    Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.


    83.44.030 Tax on corporate stock — How paid.
    [1975 1st ex.s. c 278 § 120; 1961 c 15 § 83.44.030. Prior: 1907 c 217 § 8; 1901 c 55 § 14; RRS § 11212.]
    Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.


    83.44.040 Devise or bequest to fiduciary in lieu of commission — Excess liable to tax.
    [1975 1st ex.s. c 278 § 121; 1961 c 15 § 83.44.040. Prior: 1907 c 217 § 5; 1901 c 55 § 9; RRS § 12207.]
    Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.


    83.44.050 When legatee or devisee must pay tax — Lien.
    [1975 1st ex.s. c 278 § 122; 1961 c 15 § 83.44.050. Prior: 1907 c 217 § 6; 1901 c 55 § 10; RRS § 11208.]
    Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.


    83.44.060 Fiduciaries must deduct or collect tax — Withholding delivery of legacy or property.
    [1961 c 15 § 83.44.060. Prior: 1901 c 55 § 11; RRS § 11209.]
    Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.


    83.44.070 Compromise when liability doubtful.
    [1975 1st ex.s. c 278 § 123; 1961 c 15 § 83.44.070. Prior: 1907 c 217 § 9; 1901 c 55 § 17; RRS § 11215.]
    Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.


    83.44.080 Interest paid on refunds — Demand for refund.
    [1979 ex.s. c 209 § 21; 1969 c 73 § 1; 1961 c 15 § 83.44.080. Prior: 1931 c 134 § 6; RRS § 11210-a.]
    Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.


    83.44.100 Disposition of money received.
    [1961 c 15 § 83.44.100. Prior: 1945 c 249 § 10; 1943 c 156 § 12a; 1935 c 180 § 211; Rem. Supp. 1945 § 8370-211.]
    Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.


    83.44.110 No decree of distribution or discharge of fiduciary from liability until tax paid.
    [1979 c 107 § 24; 1961 c 292 § 22; 1961 c 15 § 83.44.110. Prior: 1947 c 21 § 1; 1939 c 202 § 3(107n); 1935 c 180 § 107(n); Rem. Supp. 1947 § 11202-1n. Formerly RCW 83.52.010.]
    Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.

Disclaimer: These codes may not be the most recent version. Washington may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.