2005 Revised Code of Washington - Chapter 83.58 RCW Dispositions: Gift taxes

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Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.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Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.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Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.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Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.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Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.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Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.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Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.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Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.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Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.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Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.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Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.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Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.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Repealed by 1981 2nd ex.s. c 7 § 82.100.160, effective January 1, 1982.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.