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TESORO REFINING v. STATE, DEPT. OF REVENUE

No. 39417-1-II.

246 P.3d 211 (2010)

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

Court of Appeals of Washington, Division 2.

December 21, 2010.

Attorney(s) appearing for the Case

George Carl Mastrodonato , Michael Barr King , Carney Badley Spellman, P.S., Seattle, WA, for Appellant.

Donald F. Cofer , Atty. Generals Ofc./Revenue Div., Olympia, WA, for Respondent.

QUINN-BRINTNALL, J.

¶ 1 Tesoro Refining and Marketing Co. appeals a trial court's decision granting summary judgment to the Department of Revenue (DOR) denying Tesoro a tax refund. Tesoro argues that the statute governing the relevant deduction, former RCW 82.04.433 (1985), unambiguously entitles a manufacturer that also sells certain products to take a deduction against its business and occupation (B & O) tax liability. Tesoro also argues that the retroactive...

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