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U.S. TOBACCO SALES AND MARKETING CO. v. DOR

No. 30434-1-II.

115 P.3d 1080 (2005)

UNITED STATES TOBACCO SALES AND MARKETING COMPANY INC., Respondent and Cross-Appellant, v. WASHINGTON STATE DEPARTMENT OF REVENUE, Appellant and Cross-Respondent.

The Court of Appeals of Washington, Division Two.

July 19, 2005.

Attorney(s) appearing for the Case

William Colwell Severson, Attorney at Law, Seattle, WA, for Respondent/Cross-Appellant.

David M. Hankins, Attorney Generals Ofc/Revenue Division, Olympia, WA, for Appellant/Cross-Respondent.

QUINN-BRINTNALL, C.J.

¶ 1 United States Tobacco Sales and Marketing Company Inc. (Tobacco Sales) and the Department of Revenue (DOR) each appeal a superior court ruling determining the amount of a refund owed Tobacco Sales for overpaid excise tax. Because the superior court's ruling is not supported by substantial evidence, we must reverse and remand for further proceedings.

FACTS

¶ 2 This is the second appeal in this matter. See U.S...

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