AGO 1953 NO. 124 >
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.