Legal Opinion
Tesoro Refining & Marketing Co. v. Department of Revenue
Court of Appeals of Washington
Decided October 10, 2006No. 33236-1-IIPublishedCited by 3 opinions
1Opinion of the CourtArmstrong, J.
¶1 Tesoro Refining and Marketing Company appeals a summary judgment order denying its requested refund of hazardous substance taxes that the Department of Revenue (Department) imposed on the company for possessing a hazardous substance. Tesoro argues that its possession of “refinery gas” was too fleeting to *415constitute possession under chapter 82.21 RCW. Tesoro further argues that WAC 458-20-252(7)(b) and WAC 458--20-252(8)(c) support its position that refinery gas is a nontaxable substance when immediately consumed in the refinery’s manufacturing processes. We hold that Tesoro possesses…
Also in this document: Concurrence.
2Cases cited17 opinions
- Department of Ecology v. Campbell & Gwinn, L.L.C.Washington Supreme Court · 2002
- State, Dept. of Ecology v. Campbell & GwinnWashington Supreme Court · 2002
- Simpson Inv. Co. v. State, Dept. of RevenueWashington Supreme Court · 2000
- Green River Community College v. Higher Education Personnel BoardWashington Supreme Court · 1980
- City of Spokane v. Taxpayers of City of SpokaneWashington Supreme Court · 1988
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3Cited by3 opinions
- Tesoro Refining & Marketing Co. v. Department of RevenueWashington Supreme Court · 2008
- Tesoro Refining & Marketing v. State, DorWashington Supreme Court · 2008
- Tesoro Refining & Marketing Co. v. Department of RevenueWashington Supreme Court · 2008