Publishers Forest Products Co. v. State

Publishers Forest Products Company, in a trial to the court, sought to establish that they were holders of a pollution control exemption certificate and a pollution control tax certificate which would entitle them to a statutory tax credit. The trial court held the certificates were not assignable, that Publishers did not become the owner and holder of the certificate by way of assignment from the original holder, and therefore was not entitled to the tax credit.

The issue presented on appeal is whether a pollution control tax credit granted pursuant to RCW 82.34.060 (2) is available to the…