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JUBITZ CORP. v. DEPT. OF REVENUE

No. 57952-9-II.

553 P.3d 700 (2024)

JUBITZ CORPORATION, Appellant, v. State of Washington, DEPARTMENT OF REVENUE, Respondent.

Court of Appeals of Washington, Division 2.

Filed August 6, 2024.

Attorney(s) appearing for the Case

Scott M. Edwards, Callie Anne Castillo, Lane Powell PC, 1420 5th Ave, Ste, 4200, Seattle, WA, 98101-2375, for Appellant.

David M. Hankins, Attorney Generals Office/Revenue Division, 7141 Cleanwater Drive Sw., Olympia, WA, 98504-0123, Travis Yonker, Attorney General's Office, P.O. Box 40123, Tumwater, WA, 98501, Dept of Revenue A.g. Office, Attorney at Law, 7141 Cleanwater Lane Sw., P.O. Box 40123, Olympia, WA, 98504-0123, for Respondent.

PUBLISHED OPINION

¶1 Jubitz Corp. appeals the trial court's order denying its appeal of a Business and Occupation (B&O) tax assessment from the Department of Revenue (DOR) and its claim for a refund.

¶2 During the audit period, Jubitz operated several fueling stations in Washington. Jubitz also participated...

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