NOR-PAC ENTERPRISES v. DEPT. OF LICENSING

No. 32421-1-II.

119 P.3d 889 (2005)

In the Matter of the Fuel Tax or Prorate Assessment of: NOR-PAC ENTERPRISES, INC., Appellant, v. DEPARTMENT OF LICENSING, Respondent.

Court of Appeals of Washington, Division 2.

September 13, 2005.


Attorney(s) appearing for the Case

Philip Albert Talmadge, Emmelyn Hart-Biberfeld, Talmadge Law Group PLLC, Tukwila, WA, for Appellant.

Erika G.S. Uhl, Washington Attorney General's Office, Seattle, WA, for Respondent.


QUINN-BRINTNALL, C.J.

¶ 1 Nor-Pac Enterprises, Inc., owns a business that operates dump trucks. It appeals a superior court decision affirming a final order by the Director of the Department of Licensing (DOL) determining that Nor-Pac was not eligible for a credit for taxes "erroneously or illegally collected or paid" under RCW 82.38.180(3) of the Special Fuel Tax Act (SFTA).1 Nor-Pac contends that it was entitled to a "power take...

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