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Code · Washington · Title 83 — Estate Taxation · Chapter 83.110A

RCW 83.110A.070

94 words·~1 min read·/wa/title-83/chapter-83-110a/83-110a-070·

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(1)A fiduciary may defer a distribution of property until the fiduciary is satisfied that adequate provision for payment of the estate tax has been made.
(2)A fiduciary may withhold from a distributee the estate tax apportioned to and the estate tax required to be advanced by the distributee.
(3)As a condition to a distribution, a fiduciary may require the distributee to provide a bond or other security for the estate tax apportioned to and the estate tax required to be advanced by the distributee.
[ 2005 c 332 s 8 .]
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