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

No. 65178-7.

957 P.2d 669 (1998)

135 Wash.2d 301

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

Supreme Court of Washington, En Banc.

Reconsideration Denied August 14, 1998.


Attorney(s) appearing for the Case

Bogle & Gates, Donald Young, Bellevue, Bogle & Gates, Ronald T. Schaps, Seattle, Catherine A. Pree, Olympia, for petitioner.

Christine Gregoire, Atty. Gen., John S. Barnes, Asst. Atty. Gen., for respondent.


SMITH, Justice.

Petitioner PACCAR, Inc. seeks review of a Court of Appeals decision which reversed a judgment of the Thurston County Superior Court granting summary judgment in favor of Petitioner and ordering a refund of taxes paid on a deficiency assessment issued by Respondent Washington Department of Revenue. We reverse.

QUESTION PRESENTED

The question presented in this case is whether, under the 1979 version of RCW 82.32.060, a taxpayer...

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