TODRIC CORP. v. DEPARTMENT OF REVENUE

No. 26101-4-II.

37 P.3d 1238 (2002)

109 Wash.App. 785

TODRIC CORPORATION, Appellant, v. DEPARTMENT OF REVENUE, Respondent.

Court of Appeals of Washington, Division 2.

Reconsideration Denied February 13, 2002.


Attorney(s) appearing for the Case

Leslie Alan Powers, Powers & Therrien P.s., Yakima, for Appellant.

Donald F. Cofer, Cameron Gordon Comfort, Asst. Attys. Gen., for Respondent.


BRIDGEWATER, J.

Todric Corp. appeals the trial court's dismissal of its appeal for taxes paid in 1988 to 1990. We hold that the statute is unambiguous and requires that Todric file its appeal within 30 days of the Department's rejection of its refund application, after it had opted for an informal hearing. Todric's decision to file an appeal after the Board of Tax Appeals' decision in 1996, instead of the Department's determination in 1992, denied the superior court...

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