Legal Opinion

AOL, LLC v. Department of Revenue

Court of Appeals of Washington

Decided April 7, 2009No. 37353-0-IIPublishedCited by 11 opinions

1Opinion of the Court

*537¶1 AOL, LLC, appeals the Thurston County Superior Court’s dismissal of its excise tax refund lawsuit against the Washington Department of Revenue (Department), based on the trial court’s ruling that AOL had failed to pay “[a] 11 taxes, penalties, and interest [before instituting legal action] to contest all or any part of such taxes, penalties, or interest” as required by RCW 82.32.150. AOL argues that the trial court erred by dismissing its refund lawsuit because (1) AOL filed an amended return for January 2000; (2) AOL paid all “taxes, penalties, and interest” that were due with respect to…

2Cases cited25 opinions

  1. State v. J.P.Washington Supreme Court · 2003
  2. State v. WatsonWashington Supreme Court · 2002
  3. CJC v. Corporation of Catholic BishopWashington Supreme Court · 1999
  4. City of Pasco v. Public Employment Relations CommissionWashington Supreme Court · 1992
  5. C.J.C. v. Corporation of Catholic BishopWashington Supreme Court · 1999

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3Cited by11 opinions

  1. Booker Auction Co. v. Department of RevenueCourt of Appeals of Washington · 2010
  2. Booker Auction Co. v. Dept. of RevenueCourt of Appeals of Washington · 2010
  3. Wedbush Securities, Inc. v. City of SeattleCourt of Appeals of Washington · 2015
  4. Green Collar Club v. StateCourt of Appeals of Washington · 2018
  5. Lowe's Home Centers, Llc v. Dept. Of Revenue, State Of WaCourt of Appeals of Washington · 2018

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