(DOWNLOAD) "American National Can Corp. v. Department of Revenue" by Supreme Court of Washington " eBook PDF Kindle ePub Free

eBook details

Title: American National Can Corp. v. Department of Revenue
Author : Supreme Court of Washington
Release Date : January 01, 1990
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 77 KB

Description

On June 23, 1987, the United States Supreme Court partially invalidated Washingtons business and occupation tax (hereinafter B&O tax). See Tyler Pipe Indus., Inc. v. Department of Rev., 483 U.S. 232, 253, 97 L. Ed. 2d 199, 107 S. Ct. 2810 (1987). The Legislature amended the B&O tax statute on August 11, 1987. A group of businesses engaged in interstate commerce asks us to invalidate the newly amended statute. They also seek a refund for taxes paid during the 6 weeks which elapsed between the date of the Supreme Court decision, June 23, 1987, and the date the Legislature amended the statute, August 11, 1987. We refer to this period as the interim period.