STANDARD OIL CO. OF CALIFORNIA v. STATE

No. 35304.

57 Wn.2d 56 (1960)

355 P.2d 349

STANDARD OIL COMPANY OF CALIFORNIA, Respondent, v. THE STATE OF WASHINGTON, Appellant.

The Supreme Court of Washington, Department Two.

September 22, 1960.


Attorney(s) appearing for the Case

The Attorney General, John W. Riley, Deputy, James A. Furber and Timothy R. Malone, Assistants, for appellant.

Helsell, Paul, Fetterman, Todd & Hokanson, for respondent.


ROSELLINI, J.

The plaintiff in this action seeks to recover certain taxes which it has paid to the defendant state under protest. The taxes were levied and collected under the authority of RCW 82.04.270, which imposes a business and occupation tax upon what are known as "wholesale functions." Insofar as it is applicable in this case, that section provides:

"(2) The tax imposed by this section is levied and shall be collected from every person engaged in the...

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