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Chapter 458-57 WAC

STATE OF WASHINGTON ESTATE AND TRANSFER TAX REFORM ACT RULES

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Last update: 12/23/25

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Including dispositions

WAC Sections
HTMLPDF458-57-005Nature of estate tax, definitions.
HTMLPDF458-57-025Determining the tax liability of nonresidents.
HTMLPDF458-57-035Washington estate tax return to be filed—Penalty for late filing—Interest on late payments—Waiver or cancellation of penalty—Application of payment.
HTMLPDF458-57-045Administration of the tax—Releases, amended returns, and refunds.
HTMLPDF458-57-105Nature of estate tax, definitions.
HTMLPDF458-57-115Valuation of property, property subject to estate tax, and how to calculate the tax.
HTMLPDF458-57-125Apportionment of tax when out-of-state property is included in the gross estate of a decedent.
HTMLPDF458-57-135Washington estate tax return to be filed—Penalty for late filing—Interest on late payments—Waiver or cancellation of penalty—Application of payment.
HTMLPDF458-57-145Administration of the tax—Releases, amended returns, refunds, and statute of limitations.
HTMLPDF458-57-155Farm deduction.
HTMLPDF458-57-165Escheat estates and absentee distributee (missing heir) property.
HTMLPDF458-57-175Qualified family-owned business interests.