Washington § 63.30.060 - Other tax deferred account presumed abandoned.

Full text of Washington Revised Code of Washington § 63.30.060 — Other tax deferred account presumed abandoned., with citation guidance and answers to common questions.

§ 63.30.060. Other tax deferred account presumed abandoned.

Subject to RCW 63.30.120 and except for property described in RCW 63.30.050 and property held in a plan described in section 529A of the internal revenue code, as it existed on January 1, 2023, 26 U.S.C. Sec. 529A, property held in an account or plan, including a health savings account, that qualifies for tax deferral under the income tax laws of the United States is presumed abandoned if it is unclaimed by the apparent owner three years after the earlier of:
(1) The date, if determinable by the holder, specified in the income tax laws and regulations of the United States by which distribution of the property must begin to avoid a tax penalty, with no distribution having been made; or
(2) Thirty years after the date the account was opened.
[ 2022 c 225 s 203.]

Source: official Washington text · Last verified 2026-08-27

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Frequently Asked Questions About Washington § 63.30.060

What does Revised Code of Washington § 63.30.060 cover?

Section 63.30.060 ("Other tax deferred account presumed abandoned.") is part of the Revised Code of Washington, the codified statutory law of Washington. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Washington § 63.30.060?

A common citation format is "Revised Code of Washington § 63.30.060" (Washington). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Washington law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Washington official source linked on this page or consult a licensed Washington attorney.

How does Washington § 63.30.060 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Washington can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Washington.