Washington State

Office of the Attorney General

Attorney General

Bob Ferguson

AGO 1962 NO. 179 >

The president of a domestic corporation, incorporated pursuant to the provisions of Title 23 RCW may not concurrently hold the office of treasurer of the same corporation.

AGO 1956 NO. 220 >

The life of an agricultural cooperative association is limited by statute to a term not exceeding fifty years, and the corporate existence cannot be prolonged by an amendment to the articles of incorporation providing for a term in excess of fifty years without remedial legislation.

AGO 1952 NO. 280 >

A partnership transfer of land to a corporation in which the partners have the same proportionate interest as in the partnership, for a consideration, is taxable.

AGO 1953 NO. 490 >

The county real estate sales tax applies to the transfer of real property by a corporation to a stockholder in exchange for his stock whether or not the stock is cancelled and capital reduced.