Section 83.100.010. Short title.

Section 83.100.020. Definitions.

Section 83.100.040. Estate tax imposed—Amount of tax.

Section 83.100.046. Deduction—Property used for farming—Requirements, conditions.

Section 83.100.047. Marital deduction, qualified domestic trust—Election—State registered domestic partner entitled to deduction—Other deductions taken for income tax purposes disallowed.

Section 83.100.048. Deduction—Qualified family-owned business interests.

Section 83.100.050. Tax returns—Filing dates—Extensions—Extensions during state of emergency.

Section 83.100.060. Date payment due—Extensions.

Section 83.100.070. Interest on amount due—Penalty for late filing—Exceptions—Rules.

Section 83.100.080. Department to issue release.

Section 83.100.090. Amended returns—Adjustments or final determinations.

Section 83.100.095. Examination by department of returns, other information—Assessment of additional tax, interest.

Section 83.100.110. Tax lien.

Section 83.100.120. Liability for failure to pay tax before distribution or delivery.

Section 83.100.130. Refund for overpayment—Requirements.

Section 83.100.140. Criminal acts relating to tax returns.

Section 83.100.150. Collection of tax—Findings filed in court.

Section 83.100.160. Clerk to give notice of filings.

Section 83.100.170. Court order.

Section 83.100.180. Objections.

Section 83.100.190. Hearing by court.

Section 83.100.200. Administration—Rules.

Section 83.100.210. Application of chapter 82.32 RCW—Closing agreements authorized.

Section 83.100.220. Deposit of funds into education legacy trust account.

Section 83.100.230. Education legacy trust account.

Section 83.100.900. Repeals and saving.

Section 83.100.901. Section captions not part of law.

Section 83.100.902. New chapter.

Section 83.100.903. Effective date—1981 2nd ex.s. c 7.

Section 83.100.906. Construction—Chapter applicable to state registered domestic partnerships—2009 c 521.