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KINNEAR v. HERTZ CORP.

No. 43811.

86 Wn.2d 407 (1976)

545 P.2d 1186

GEORGE KINNEAR, ET AL, Respondents, v. THE HERTZ CORPORATION, Appellant.

The Supreme Court of Washington, En Banc.

January 29, 1976.

Attorney(s) appearing for the Case

Joseph D. Holmes, Jr. (of Karr, Tuttle, Koch, Campbell, Mawer & Morrow), for appellant.

Slade Gorton, Attorney General, and William D. Dexter, Special Assistant, for respondents.

HUNTER, J.

This case concerns the validity of article 8 of the Multistate Tax Compact, RCW 82.56.010-.050, and the application of its joint audit provisions to corporations, such as the appellant Hertz Corporation, that operate multistate businesses.

Article 8 of the Multistate Tax Compact states:

1. This article shall be in force only in those party states that specifically provide therefor by statute.<...

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