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AGO Opinions with Topic: RECITALS OF CONSIDERATION IN DEED AS AFFECTING APPLICABILITY OF TAX
AGO 1953 No. 34 >  May 6, 1953
REAL ESTATE SALES TAX - RECITALS OF CONSIDERATION IN DEED AS AFFECTING APPLICABILITY OF TAX
REAL ESTATE SALES TAX: RECITALS OF CONSIDERATION IN DEED AS AFFECTING APPLICABILITY OF TAX. Recitals as to consideration contained in deed are not controlling on question whether or not Real Estate Sales Tax applies.  ("for one dollar & other valuable consideration;" "for one dollar and love and affection") Whether sale has occurred within meaning of RCW 28.45.010 is question of fact.  Seller's affidavit is much better evidence than recital of deed on this question.
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