Crystal Mountain Inc, V Wa State Dept Of Revenue

FILED COURT OF APPEALS Oil ISIOM Ii 2013 MAR -5 AN 9: 23 STaT TO oiAS B1' _ uTv IN THE COURT OF APPEALS OF THE STATE OF WASHINGTON DIVISION II CRYSTAL MOUNTAINJNC., No. 42081 3 II - - Appellant, V. STATE OF WASHINGTON, DEPARTMENT OF REVENUE, PUBLISHED OPINION WORSWICx, C. . — J Crystal Mountain, Inc. appeals a. denying a full refund of judgment its payment ofthe leasehold excise tax. Crystal Mountain argues that it does not have a taxable leasehold interest"as the applicable statute defines that term. We affirm. FACTS Crystal Mountain, Inc. operates a ski resort located on federal land in the…