Red Cedar Shingle Bureau v. State

The Red Cedar Shingle Bureau initiated this action in the Superior Court for Thurston County for a refund of business and occupation taxes assessed against *342the Bureau and paid by it under protest to the State Tax Commission. The Bureau and the Tax Commission stipulated as to the facts. The matter as submitted to the trial court involved solely a question of interpretation of certain statutory provisions pertaining to the business and occupation tax. The trial court resolved these questions in favor of the taxpayer and ordered a refund. The Tax Commission has appealed.

The Red Cedar Shingle…