2005 Washington Code - Chapter 83.58.040 RCW Dispositions: Gift taxes

Sections

    83.58.010 Definitions.
    [1979 ex.s. c 210 § 1.]
    Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.


    83.58.020 Tax imposed — Transfers subject to tax.
    [1979 ex.s. c 210 § 2.]
    Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.


    83.58.030 Computation of tax — Exemption — Rates.
    [1979 ex.s. c 210 § 3.]
    Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.


    83.58.040 Annual exclusion of three thousand dollars.
    [1979 ex.s. c 210 § 4.]
    Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.


    83.58.050 Valuation of property other than money — Transfer for inadequate consideration.
    [1979 ex.s. c 210 § 5.]
    Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.


    83.58.060 Transfer of community property — Transfer of separate property.
    [1979 ex.s. c 210 § 6.]
    Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.


    83.58.070 Exemptions — Gifts to certain entities.
    [1979 ex.s. c 210 § 7.]
    Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.


    83.58.080 Returns — Form — Filing — Payment of tax — Disposition of revenue — Persons required to keep records and make returns — Filing of corrected federal gift tax return — Corrected valuation.
    [1979 ex.s. c 210 § 8.]
    Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.


    83.58.090 Disclaimer of interest.
    [1979 ex.s. c 210 § 9.]
    Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.


    83.58.100 Transfers not subject to tax — Retirement and pension plans, trusts, and annuity contracts.
    [1979 ex.s. c 210 § 10.]
    Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.


    83.58.110 Disallowance of exemption and credit — Nonresident donor.
    [1979 ex.s. c 210 § 11.]
    Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.


    83.58.120 Incorrect return or failure to file return — Computation letter — Determination letter — Determination of tax liability by court action — Waiver of restrictions.
    [1979 ex.s. c 210 § 12.]
    Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.


    83.58.130 Notice of lien of tax — Filing — Effect.
    [1979 ex.s. c 210 § 13.]
    Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.


    83.58.140 Interest on unpaid tax — Waiver or elimination of interest.
    [1979 ex.s. c 210 § 14.]
    Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.


    83.58.150 Mailing of determination letter — Statute of limitations.
    [1979 ex.s. c 210 § 15.]
    Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.


    83.58.160 Overpayment of tax — Credit — Refund — Limitations.
    [1979 ex.s. c 210 § 16.]
    Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.


    83.58.170 Failure to make and file return — Penalty — Exception — Collection.
    [1979 ex.s. c 210 § 17.]
    Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.


    83.58.180 Gift tax fraud — Criminal penalty.
    [1979 ex.s. c 210 § 18.]
    Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.


    83.58.190 Rule-making authority.
    [1979 ex.s. c 210 § 19.]
    Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.


    83.58.900 Short title.
    [1979 ex.s. c 210 § 20.]
    Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.


    83.58.901 Severability — 1979 ex.s. c 210.
    [1979 ex.s. c 210 § 21.]
    Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.


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