Revised Code of Washington
Wash. Rev. Code § 83.110A.080 (2025)
Collection of estate tax by fiduciary
✓ laws through the 2025 session: 2026 session laws are not yet included
Find cases:
SyfertCases citing this section
WA-LEGapp.leg.wa.gov
JustiaTitle on Justia
CornellLII Search
CasesGoogle Scholar
(1) A fiduciary responsible for payment of an estate tax may collect from any person the estate tax apportioned to and the estate tax required to be advanced by the person.
(2) Except as otherwise provided in RCW 83.110A.050, any estate tax due from a person that cannot be collected from the person may be collected by the fiduciary from other persons in the following order of priority:
(a) Any person having an interest in the apportionable estate which is not exonerated from the tax;
(b) Any other person having an interest in the apportionable estate;
(c) Any person having an interest in the gross estate.
(3) A domiciliary fiduciary may recover from an ancillary personal representative the estate tax apportioned to the property controlled by the ancillary personal representative.
(4) The total tax collected from a person pursuant to this chapter may not exceed the value of the person's interest.
[ 2005 c 332 s 9.]
Notes of Decisions
Cited in 1
case, 2007–2007 · leading case: Eisenbach v. Schneider, 140 Wash. App. 641 (Wash. Ct. App. 2007).
Eisenbach v. Schneider, 140 Wash. App. 641 (Wash. Ct. App. 2007). “(1) A person required under RCW 83.110A.080 to pay an estate tax greater than the amount due from the person under RCW 83.”
Wash. Rev. Code § 83.110A.080(2): 1 case
Eisenbach v. Schneider, 140 Wash. App. 641 (Wash. Ct. App. 2007). “(1) A person required under RCW 83.110A.080 to pay an estate tax greater than the amount due from the person under RCW 83.”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.