Sunrise Express, Inc. v. Department of Licensing

The Department of Licensing assessed a special fuel tax deficiency against Sunrise Express, Inc. (Sunrise) based on a statutory presumption regarding the rate of fuel consumption in the absence of specific records. The Superior Court affirmed the assessment and Sunrise appeals. We hold the evidence presented by Sunrise is sufficient to overcome the statutory presumption. Accordingly, we reverse and remand for further proceedings.

Facts

Sunrise is a Washington corporation that operates commercial vehicles in interstate commerce. It is a user of special fuel, subject to the special fuel tax…