Banner Realty, Inc. v. Department of Revenue

Utter, J. *

Taxpayer Banner Realty, Inc., appeals the trial court's order dismissing for lack of jurisdiction Banner's petition for review from a final decision of the Washington State Board of Tax Appeals (BTA). The BTA's decision upheld an excise tax assessment issued against Banner by respondent Department of Revenue. We affirm the trial court.

The Department conducted an audit of Banner, and assessed additional taxes of $51,834 and interest. Banner petitioned the Department for correction of the assessment pursuant to RCW 82.32.160. The Department denied Banner's petition.

Banner than…