The Washington State Department of Revenue has recently taken action on the following Rules and Interpretive Statements:
October 23, 2025
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Link for Rule Proposals: Rules Agenda
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Title
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WAC 458-57-105
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Nature of Estate Tax, Definitions
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WAC 458-57-115
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Valuation of Property, Property subject to estate tax and how to calculate the tax
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WAC 458-57-155
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Farm deduction
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WAC 458-57-175
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Qualified family-owned business interests
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EXPEDITED RULE PROPOSAL (CR-105) - Property Tax
WAC 458-57-105 Nature of Estate Tax, Definitions
WAC 458-57-115 Valuation of Property, Property subject to estate tax and how to calculate the tax
WAC 458-57-155 Farm deduction
WAC 458-57-175 Qualified family-owned business interests
Why this Rule is being proposed
The rules have been revised to incorporate 2025 estate tax legislation adopted in ESSB 5813 to increase funding for the education legacy trust account.
Comments for this Rule must be sent to:
Melinda Mandell
Department of Revenue
PO Box 47453
Olympia, Washington 98504
Email: MelindaM@dor.wa.gov
Written comments are due by December 22, 2025.
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