Legal Opinion

Jubitz Corporation, V State Department Of Revenue

Court of Appeals of Washington

Decided May 29, 2024No. 57952-9Published

1Opinion of the Court

Filed Washington State Court of Appeals IN THE COURT OF APPEALS OF THE STATE OF WASHINGTON Division Two DIVISION II May 29, 2024 JUBITZ CORPORATION, No. 57952-9-II Appellant, v. STATE OF WASHINGTON, DEPARTMENT PUBLISHED OPINION OF REVENUE, Respondent. MAXA, J. – Jubitz Corp. appeals the trial court’s order denying its appeal of a Business and Occupation (B&O) tax assessment from the Department of Revenue (DOR) and its claim for a refund. During the audit period, Jubitz operated several fueling stations in Washington. Jubitz also participated in two large fuel networks, Pacific Pride and CFN.…

2Cases cited5 opinions

  1. Association of Washington Business v. Department of RevenueWashington Supreme Court · 2005
  2. Rena-Ware Distributors, Inc. v. StateWashington Supreme Court · 1970
  3. Department of Revenue v. J. C. Penney Co.Washington Supreme Court · 1981
  4. Avnet, Inc. v. Department of RevenueCourt of Appeals of Washington · 2015
  5. Lowe's Home Ctrs., LLC v. Dep't of RevenueWashington Supreme Court · 2020

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