In those instances where application of this provision results in loss of available federal credit which would otherwise be allowed for federal tax purposes, Washington will absorb that proportional share which is applicable to property within the jurisdiction of this state. Application of this provision will not act to increase the total tax obligation of the estate.
Wash. Admin. Code § 458-57-025
Statutory Authority: RCW 83.100.047 and 83.100.200. 06-07-051, § 458-57-025, filed 3/9/06, effective 4/9/06. Statutory Authority: RCW 83.100.200. 02-18-078, § 458-57-025, filed 8/30/02, effective 9/30/02; 99-15-095, § 458-57-025, filed 7/21/99, effective 8/21/99.