WESTERN PETROLEUM IMPORTERS, INC. v. FRIEDT

No. 62771-1.

127 Wn.2d 420 (1995)

899 P.2d 792

WESTERN PETROLEUM IMPORTERS, INC., ET AL., Respondents, v. KATHERINE BAROS FRIEDT, ET AL., Appellants.

The Supreme Court of Washington, En Banc.

August 10, 1995.


Attorney(s) appearing for the Case

Christine O. Gregoire, Attorney General, and William B. Collins, Linda M. Moran, and Karl F. Hausmann, Assistants, for appellants.

Carney, Badley, Smith & Spellman by James E. Lobsenz, for respondents.


GUY, J.

This appeal involves the interpretation and application of section 13 of the taxpayer protection act, Laws of 1994, ch. 2, p. 18 (Initiative 601). Section 13 expired on July 1, 1995, just three days after we heard oral argument in the case, and the same day the key provisions of Initiative 601 became effective.

At issue is whether the Legislature's repeal of a tax exemption and tax credit relating to gasohol...

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