Revised Code of Washington
Wash. Rev. Code § 83.100.180 (2026)
Objections
✓ current as of May 2026
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At any time prior to the making of an order under RCW 83.100.170, any person having an interest in property subject to the tax may file objections in writing with the clerk of the superior court and serve a copy thereof upon the department, and the same shall be noted for trial before the court and a hearing had thereon as provided for hearings in RCW 11.96A.080 through 11.96A.200.
Notes:
Effective date—1999 c 42: See RCW 11.96A.902.
Notes of Decisions
Cited in 1
case, 2012–2012 · leading case: Clemency v. Dep't of Revenue, 175 Wash. 2d 549 (Wash. 2012).
Clemency v. Dep't of Revenue, 175 Wash. 2d 549 (Wash. 2012). “¶22 The Sharon Bracken estate paid the Washington estate tax owed and filed this appeal, seeking direct review by this court.”
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