WASH. INTERMENT ASS'N v. REVENUE

No. 4746-II.

28 Wn. App. 601 (1981)

625 P.2d 730

WASHINGTON INTERMENT ASSOCIATION, ET AL, Appellants, v. THE DEPARTMENT OF REVENUE, Respondent.

The Court of Appeals of Washington, Division Two.

March 16, 1981.


Attorney(s) appearing for the Case

Richard A. Derham, for appellants.

Kenneth O. Eikenberry, Attorney General, and William B. Collins, Assistant, for respondent.


PEARSON, J.

The Washington Interment Association (a nonprofit trade association representing the interests of private cemeteries) and Acacia Memorial Park appeal a summary judgment granted to the Department of Revenue. The sole issue on appeal relates to the validity of WAC 458-20-154, which eliminates the distinction between sales or transfers of cemetery plots by deeds and those by interment rights certificates, for purposes of applying the state business and occupation...

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