Legal Opinion
Washington Off Highway Vehicle Alliance v. State
Court of Appeals of Washington
Decided September 13, 2011No. 40521-1-IIPublishedCited by 1 opinion
1Opinion of the CourtArmstrong, J.
¶ 1 The Washington Off Highway Vehicle Alliance (WOHVA), Northwest Motorcycle Association (NMA), and four individuals representing off-road vehicle users appeal the trial court’s summary judgment dismissal of their complaint challenging the legislature’s 2009 appropriation of motor vehicle fuel excise tax revenues for a park maintenance fund. We affirm.
*725FACTS
A. Statutory Background
¶2 Washington has levied an excise tax on the sale, distribution, or use of motor vehicle fuel since 1921. See Laws of 1921, ch. 173, §2; RCW 82.36.020. In doing so, the legislature has distinguished between tax…
Also in this document: Concurrence.
2Cases cited30 opinions
- Rains v. StateWashington Supreme Court · 1983
- Island County v. StateWashington Supreme Court · 1998
- State Ex Rel. O'Connell v. SlavinWashington Supreme Court · 1969
- Pannell v. ThompsonWashington Supreme Court · 1979
- In re the Personal Restraint of MattesonWashington Supreme Court · 2000
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3Cited by1 opinion
- WASH. OFF-HIGHWAY VEHICLE ALLIANCE v. StateCourt of Appeals of Washington · 2011