AWB v. STATE, DEPT. OF REVENUE

No. 29793-1-II.

90 P.3d 1128 (2004)

121 Wash.App. 766

ASSOCIATION OF WASHINGTON BUSINESS, Respondent, v. STATE of Washington, DEPARTMENT OF REVENUE, Appellant.

Court of Appeals of Washington, Division 2.

May 25, 2004.


Attorney(s) appearing for the Case

Donald F. Cofer, Attorney Generals Office/Revenue Div., Olympia, WA, for Appellant.

Franklin G. Dinces, Attorney at Law, Gig Harbor, WA, for Respondent.


HUNT, C.J.

The Washington State Department of Revenue appeals an order invalidating three of its tax code rules. The Department argues that the trial court erred in deciding the Department lacked statutory authority to adopt the rules. We agree and reverse.

FACTS

The Washington State Department of Revenue promulgated three administrative rules ("WACs"1), under RCW 82.32.300, to explain specific sections of the tax code...

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