Legal Opinion
Tesoro Refining & Marketing Co. v. Department of Revenue
Court of Appeals of Washington
Decided December 21, 2010No. 39417-1-IIPublishedCited by 5 opinions
1Opinion of the CourtQuinn-Brintnall, J.
¶1 — Tesoro Refining and Marketing Co. appeals a trial court’s decision granting summary judgment to the Department of Revenue (DOR) denying Tesoro a tax refund. Tesoro argues that the statute governing the relevant deduction, former RCW 82.04.433 (1985), unambiguously entitles a manufacturer that also sells certain products to take a deduction against its business and occupation (B&O) tax liability. Tesoro also argues that the retroactive application of the 2009 amendment of former RCW 82.04.433 would violate due process. DOR argues that because the statute is limited to amounts received…
2Cases cited35 opinions
- State v. McFarlandWashington Supreme Court · 1995
- Pension Benefit Guaranty Corporation v. RA Gray & Co.Supreme Court of the United States · 1984
- United States v. CarltonSupreme Court of the United States · 1994
- Tyler Pipe Industries, Inc. v. Washington State Department of RevenueSupreme Court of the United States · 1987
- United States v. DarusmontSupreme Court of the United States · 1981
30 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Tesoro Refining & Marketing Co. v. Department of RevenueWashington Supreme Court · 2012
- Dot Foods, Inc. v. Department of RevenueWashington Supreme Court · 2016
- Respiratory Care v. State, Dept. of RevenueCourt of Appeals of Washington · 2011
- North Central Washington Respiratory Care Services, Inc. v. Department of RevenueCourt of Appeals of Washington · 2011
- Dot Foods, Inc. v. Dep't of RevenueWashington Supreme Court · 2016