Legal Opinion
Association of Washington Business v. Department of Revenue
Washington Supreme Court
Decided September 22, 2005No. 75623-6PublishedCited by 45 opinions
1Opinion of the Court
f 1 Sanders, J.
The Association of Washington Business (AWB) seeks reversal of a published Court of Appeals opinion holding the Department of Revenue (DOR) has the inherent authority to issue nonbinding interpretive rules. We hold DOR has that authority, and we define the purpose and scope of interpretive rules.
FACTS AND PROCEDURAL HISTORY
¶2 In April 2001 AWB filed a lawsuit in Thurston County Superior Court challenging three DOR regulations published in the Washington Administrative Code (WAC). AWB alleged the regulations1 were invalid because DOR did not have the statutory authority to adopt…
2Cases cited19 opinions
- United States v. Mead Corp.Supreme Court of the United States · 2001
- City of Bellevue v. AcreyWashington Supreme Court · 1984
- Washington Public Ports Ass'n v. Department of RevenueWashington Supreme Court · 2003
- State v. BlilieWashington Supreme Court · 1997
- Weyerhaeuser Co. v. Department of EcologyWashington Supreme Court · 1976
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3Cited by45 opinions
- Kumar v. Gate Gourmet, Inc.Washington Supreme Court · 2014
- State v. JohnsonWashington Supreme Court · 2012
- Cashmere Valley Bank v. Department of RevenueWashington Supreme Court · 2014
- Hegwine v. Longview Fibre Co., Inc.Washington Supreme Court · 2007
- Beatty v. Fish & Wildlife CommissionCourt of Appeals of Washington · 2015
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