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CLARK COUNTY PUD v. DEPT. OF REVENUE

No. 37330-1-II.

222 P.3d 1232 (2009)

CLARK COUNTY PUBLIC UTILITY DISTRICT NO. 1, a municipal corporation; and Grays Harbor Public Utility District No. 1, a municipal corporation, Respondents/Cross-Appellants, v. STATE OF WASHINGTON DEPARTMENT OF REVENUE, Appellant/Cross-Respondent.

Court of Appeals of Washington, Division 2.

As Amended on Denial of Reconsideration January 26, 2010.

Attorney(s) appearing for the Case

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

George Carl Mastrodonato, Dorsey & Whitney LLP, Michael Barr King, Carney Badley Spellman PS, Seattle, WA, for Respondent/Cross-Appellant.

BRIDGEWATER, P.J.

¶ 1 The Department of Revenue (Department) appeals from a summary judgment for partial refunds to two public utility districts for privilege taxes imposed under RCW 54.28.020. Clark County Public Utility District and Grays Harbor Public Utility District (the Districts) cross-appealed from the summary judgment that refunded only three years of taxes, not five. We hold that because the tax is imposed "for the act or privilege of engaging within...

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