SUNRISE EXPRESS v. DEP'T OF LICENSING

No. 16799-9-II.

77 Wn. App. 537 (1995)

892 P.2d 1108

SUNRISE EXPRESS, INC., Appellant, v. THE DEPARTMENT OF LICENSING, Respondent.

The Court of Appeals of Washington, Division Two.

April 20, 1995.


Attorney(s) appearing for the Case

Hugh Potter and Blair Schaefer Hutchison (Dana Taylor and Hagen Dye & Hirschy P.C., of counsel), for appellant.

Christine O. Gregoire, Attorney General, and James R. Silva, Assistant, for respondent.


FLEISHER, J.

The Department of Licensing assessed a special fuel tax deficiency against Sunrise Express, Inc. (Sunrise) based on a statutory presumption regarding the rate of fuel consumption in the absence of specific records. The Superior Court affirmed the assessment and Sunrise appeals. We hold the evidence presented by Sunrise is sufficient to overcome the statutory presumption. Accordingly, we reverse and remand for further proceedings.

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