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PACCAR, INC. v. STATE, DEPT. OF REVENUE

No. 19512-7-II.

930 P.2d 954 (1997)

85 Wash.App. 48

PACCAR, INC., Respondent, v. STATE of Washington, DEPARTMENT OF REVENUE, Appellant.

Court of Appeals of Washington, Division 2.

February 7, 1997.

Attorney(s) appearing for the Case

John S. Barnes, Assistant Attorney General, Olympia, for Appellant.

Donald Michael Young, Bogle and Gates, Bellevue, Catherine Anne Pree, Bogle and Gates, Seattle, for Respondent.

BRIDGEWATER, Judge.

The Department of Revenue appeals the trial court's ruling that allows Paccar to apply a 1977-80 overpayment of Business & Occupation tax against a 1985 deficiency assessment on the same period. Paccar did not submit a refund application for the 1977-80 period until it received the 1985 assessment. We hold taxes that have become nonrefundable may not be credited against a later deficiency assessment...

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