Kirkland v. Department of Revenue

—The Department of Revenue was granted discretionary review of the Superior Court's order denying its motion for summary judgment. We reverse.

The Department assessed excise taxes under RCW 82.08.050 against John Kirkland, d/b/a Kirkland Construction (Kirkland). At least part of the tax was imposed because Kirkland failed to collect tax from other persons, although the tax was initially borne by these third parties. The tax assessed was $16,108.55 for the period between January 1, 1971 and October 1, 1975. Kirkland did not appeal the excise tax assessment, although three notices of his right…