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BERCIER v. KIGA

No. 31052-0-II.

103 P.3d 232 (2004)

Alex J. BERCIER, Appellant, v. Fred KIGA, Director, Department of Revenue, State of Washington, Gary Gilbert, Chief of Enforcement and Education, Washington State Liquor Control Board, the Washington State Department of Revenue, the Washington State Liquor Control Board, and the State of Washington, Respondent.

Court of Appeals of Washington, Division 2.

December 21, 2004.

Attorney(s) appearing for the Case

David M. Hankins, Attorney Generals Office/Revenue Div, Heidi A. Irvin, Attorney Generals Office/Revenue Div, Olympia, WA, for Respondent.

Robert Eugene Kovacevich, Kovacevich Law Office, Spokane, WA, for Appellant.

HUNT, J.

Alex Bercier appeals the trial court's dismissal of his declaratory judgment action. He argues he should be exempt from all Washington excise taxes and regulations because, as a member of the Fort Peck Indian Tribe who resides and sells tobacco products on the Puyallup Indian reservation, he is an Indian doing business on Indian trust land, entitled to exemptions under RCW 82.24.260, 82.24.900, and 82.26.040. Holding that Bercier is not entitled to a tax...

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