KIRKLAND v. DEPT. OF REVENUE

No. 7436-6-III.

45 Wn. App. 720 (1986)

727 P.2d 254

JOHN T. KIRKLAND, ET AL, Respondents, v. THE DEPARTMENT OF REVENUE, Petitioner.

The Court of Appeals of Washington, Division Three.

October 21, 1986.


Attorney(s) appearing for the Case

Kenneth O. Eikenberry, Attorney General, and Maureen A. Hart, Assistant, for petitioner.

Robert E. Kovacevich, for respondents.


McINTURFF, J.

The Department of Revenue was granted discretionary review of the Superior Court's order denying its motion for summary judgment. We reverse.

The Department assessed excise taxes under RCW 82.08.050 against John Kirkland, d/b/a Kirkland Construction (Kirkland). At least part of the tax was imposed because Kirkland failed to collect tax from other persons, although the tax was initially borne by these third parties. The tax assessed was $16,108...

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