|Det. No. 09-0240, 29 WTD 58 (2010)
||A business owner protests the real estate excise tax (“REET”) assessment on a controlling interest transfer claiming that, pursuant to RCW 82.45.010(3)(p) and WAC 458-61A-212, the assessment should be reduced only to the extent that the gain was recognized in an Internal Revenue Code § 731 transaction. We deny the petition.