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PAUL v. STATE, DEPT. OF REVENUE,

No. 48081-2-1.

40 P.3d 1203 (2002)

110 Wash.App. 387

Eula PAUL, Administrator Ad Prosequendum of the Estate of Ronald L. PAUL, Appellant, v. STATE of Washington, DEPARTMENT OF REVENUE, Respondent.

Court of Appeals of Washington, Division 1.

February 25, 2002.

Attorney(s) appearing for the Case

Robert Eugene Kovacevich, Law Offices of Robert E. Kovacevich, P.S., Spokane, for Appellant.

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

ELLINGTON, J.

Cigarettes may be transported through Washington without Washington tax stamps if the shipment originates outside Washington, is destined for another state, and the person transporting the cigarettes carries invoices identifying the name and address of the seller and purchaser. The Department of Revenue knew Ronald Paul's cigarette shipment originated in Canada, was destined for Montana, and arrived in Washington...

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