Washington State

Office of the Attorney General

Attorney General

Bob Ferguson

AGO 1953 NO. 124 > Aug 28 1953

A conveyance of real property by a trustee in bankruptcy is taxable under the real estate sales tax statutes when made by a trustee conducting the business of the bankrupt.  However, such a conveyance is not taxable when made by a trustee authorized only to liquidate the bankrupt's estate, in which case the lien provided by RCW 28.45.070 does not attach.