Revised Code of Washington

Wash. Rev. Code § 83.100.200 (2026)

✓ current as of May 2026

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The department shall adopt such rules as may be necessary to carry into effect the provisions of this chapter, including rules relating to returns for taxes due under this chapter. The rules shall have the same force and effect as if specifically set forth in this chapter, unless declared invalid by a judgment of a court of record not appealed from.

[ 1988 c 64 s 19.]

Notes of Decisions

Cited in 3 cases, 2005–2012 · leading case: Clemency v. Dep't of Revenue, 175 Wash. 2d 549 (Wash. 2012).

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Clemency v. Dep't of Revenue, 175 Wash. 2d 549 (Wash. 2012). “047(1); see also RCW 83.100.200 (“[t]he department shall adopt such rules as may be necessary to carry into effect the provisions of this chapter”; “[t]he rules *584 shall have the same force and effect as if specifically set forth in this chapter, unless declared invalid by a…”

Est. of Hemphill v. Dep't of Revenue, 153 Wash. 2d 544 (Wash. 2005). “* * 3 The Department contends that current statutory language ties Washington estate tax to federal tax law as of January 1, 2001, thereby making all collections proper according to the language of RCW 83.100.200. ¶3 We granted direct review from the trial court.”

Est. of Hemphill v. State, Dept. of Revenue (Est. Tax), 105 P.3d 391 (Wash. 2005). “[3] The Department contends that current statutory language ties Washington estate tax to federal tax law as of January 1, 2001, thereby making all collections proper according to the language of RCW 83.100.200. We granted direct review from the trial court.”

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