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TESORO REFINING v. DEPT. OF REVENUE

No. 33236-1-II.

144 P.3d 368 (2006)

TESORO REFINING AND MARKETING COMPANY, Appellant, v. STATE of Washington, DEPARTMENT OF REVENUE, Respondent.

Court of Appeals of Washington, Division Two.

October 10, 2006.

Attorney(s) appearing for the Case

George Carl Mastrodonato, Dorsey & Whitney LLP, Michael Barr King, Lane Powell PC, Seattle, WA, for Appellant.

Anne Elizabeth Egeler, Atty. General's Ofc./Revenue Division, Olympia, WA, for Respondent.

ARMSTRONG, J.

¶ 1 Tesoro Refining and Marketing Company appeals a summary judgment order denying its requested refund of hazardous substance taxes that the Department of Revenue imposed on the Company for possessing a hazardous substance. Tesoro argues that its possession of "refinery gas" was too fleeting to constitute possession under chapter 82.21 RCW. The Company further argues that WAC 458-20-252(7)(b) and WAC 458-20-252(8)(c) support its position that refinery...

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