SWEENEY, J.
¶ 1 The application of the doctrine of equitable estoppel must be based on findings that support each of the doctrine's required elements. And in this appeal from an administrative ruling, the findings at issue are those of the administrative law judge. Here, there are no findings or conclusions that would support the application of equitable estoppel against the State. And we, therefore, reverse the superior court's conclusion to the contrary.
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