Tidewater Terminal Co. v. State

This appeal results from a judgment of the Superior Court for Thurston County which upheld the validity of two orders of assessment by the Tax Commission of the State of Washington.

Tidewater Terminal Co., Inc., and Tidewater-Shaver Terminal Co., as co-plaintiffs, commenced this suit to enjoin the state tax officials from collecting portions of the taxes assessed against them under RCW 82.04, the Business and Occupation Tax, and to obtain refunds for the portions of the same tax assessments which were previously paid.

The plaintiffs (appellants) are corporations organized and existing under the…