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INTERNATIONAL PAPER CO. v. DEPT. OF REVENUE

No. 44963.

92 Wn.2d 277 (1979)

595 P.2d 1310

INTERNATIONAL PAPER COMPANY, Respondent, v. THE DEPARTMENT OF REVENUE, Appellant. LONGVIEW FIBRE COMPANY, Respondent, v. THE DEPARTMENT OF REVENUE, Appellant.

The Supreme Court of Washington, En Banc.

June 7, 1979.

Attorney(s) appearing for the Case

Slade Gorton, Attorney General, and L.E. Dreisbach, Assistant, for appellant.

John T. Piper and Bogle & Gates, for respondents.

BRACHTENBACH, J.

The issue here is whether respondents International Paper Company (IP) and Longview Fibre Company (LF) timely applied under RCW 82.34.010(5) for pollution control tax exemption and credit certificates.

RCW 82.34 provides that taxpayers who purchase a properly certified pollution control facility are exempt from sales or use taxes. Alternatively, they can elect to take a credit against taxes due under the business and occupation tax, use tax...

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