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FIRST AMERICAN TITLE v. DEPT. OF REVENUE

No. 69218-1.

27 P.3d 604 (2001)

144 Wash.2d 300

FIRST AMERICAN TITLE INSURANCE COMPANY, Respondent, v. STATE of Washington, DEPARTMENT OF REVENUE, Petitioner.

Supreme Court of Washington, En Banc.

Decided July 26, 2001.

Attorney(s) appearing for the Case

Foster, Pepper & Shefelman, Camden Michael Hall, Seattle, Amicus Curiae on Behalf of Washington Land Title Association.

Honorable Christine Gregoire, Attorney General, Donald F. Cofer, Asst., Olympia, for Petitioner.

Lane, Powell, Spears & Lubersky, George Carl Mastrodonato, Kathleen Dell Benedict, Olympia, Michael Barr King, Seattle, for Respondent.

JOHNSON, J.

This case concerns the appropriate gross income of a title insurer for purposes of Washington's business and occupation (B & O) tax, Title 82 RCW, when an underwritten title company (UTC) sells a title insurance policy on behalf of that insurer. The question is whether the title insurer pays B & O tax on the entire premium, or only on that portion of the premium related to insurance. The Court of Appeals held in favor of the title insurer. We affirm...

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