Legal Opinion
Safeway, Inc. v. Deparment of Revenue
Court of Appeals of Washington
Decided June 18, 1999No. 23368-1-IIPublishedCited by 10 opinions
1Opinion of the CourtHunt, J.
The Department of Revenue appeals a summary judgment order that Safeway, Inc., is entitled to a credit against business and occupation (B&O) tax due on its internal distribution activities, for amounts paid as B&O tax on its manufacturing activities. The Department also appeals the trial court’s computation of postjudgment interest. Safeway cross-appeals the trial court’s computation of postjudgment interest. Holding that RCW 82.04.440’s plain language permits Safeway a credit against B&O tax due on its internal distributions, we affirm the summary judgment but we remand for adjustment of…
2Cases cited13 opinions
- Seven Gables Corp. v. MGM/UA Entertainment Co.Washington Supreme Court · 1986
- Tyler Pipe Industries, Inc. v. Washington State Department of RevenueSupreme Court of the United States · 1987
- Srcc v. Public Disclosure Com'nWashington Supreme Court · 1997
- All Seasons Living Centers, Inc. v. StateWashington Supreme Court · 1995
- In Re Sehome Park Care Center, Inc.Washington Supreme Court · 1995
8 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Stroh Brewery Co. v. Department of RevenueCourt of Appeals of Washington · 2001
- Stroh Brewery Co. v. STATE, DEPT. OF REV.Court of Appeals of Washington · 2001
- New West Fisheries, Inc. v. Department of RevenueCourt of Appeals of Washington · 2001
- Delagrave v. Employment Security DepartmentCourt of Appeals of Washington · 2005
- Delagrave v. EMPLOYMENT SEC. DEPT. OF STATECourt of Appeals of Washington · 2005
5 more not listed; retrieve them via the Exa API.