Invalid Excise: Washington's Real Estate Excise Tax Applied to a Change in Control.

The article focuses on the nature and characteristics of the different types of taxes including business and occupations tax, motor vehicle registration tax, and the real estate excise tax (REET). It presents arguments against imposing the REET on a change of control in context to the real property in the State of Washington. It analyzes the challenges in maintaining validity of the REET to be applied as property tax.