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TEXACO REFINING AND MARKETING, INC. v. DOR

No. 33315-5-II.

127 P.3d 771 (2006)

131 Wash.App. 385

TEXACO REFINING AND MARKETING, INC., Appellant, v. DEPARTMENT OF REVENUE, Respondent.

Court of Appeals of Washington, Division 2.

January 31, 2006.

Attorney(s) appearing for the Case

Debra Ellen Casparian, Anne Elizabeth Egeler, Atty. Generals Ofc./Revenue Division, Olympia, WA, for Respondent.

Garry George Fujita, Michele G. Radosevich, Attorney at Law, Jennifer Lenga Long, D. Bruce Lamka, Davis Wright Tremaine LLP, Seattle, WA, for Appellant.

Thomas Michael McBride, Kristopher Ian Tefft, Association of Washington Business, Olympia, WA, for Amicus Curiae Association of Washington Business.

BRIDGEWATER, J.

¶ 1 Texaco Refining and Marketing, Inc. (Texaco) appeals from a summary judgment order that the Department of Revenue (DOR) employed the proper method of valuation for calculating the manufacturing Business and Occupation (B & O) tax on petroleum products exchanged with other refineries under barter agreements. We hold that RCW 82.04.450 requires that a product be valued by the gross proceeds of sale...

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