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September 28, 2007

Det. No. 07-0098. 26 WTD 236 (2007) - A boat owner appeals a denial of a refund of the Leasehold Excise Tax (LET) he paid on a publicly-owned boat slip, contending that an RCW 82.29A.120 credit should have applied because the LET amounts collected on all boat slips exceeded the property tax that would have applied to the slips had they been owned privately.  We find that a refund is due under the provisions of ETA 2036.29A and the corrected property tax valuation adjustments.

Det. No. 07-0115, 26 WTD 241 (2007) - A taxpayer appeals the Department of Revenue’s denial of its High Technology Credit based on the fact it failed to electronically file its annual survey and tax returns. RCW 82.04.4452 provides that qualification for the credit requires filing surveys and tax returns electronically. Taxpayer failed to file its annual survey and tax returns electronically. Accordingly, we conclude the Department correctly denied the credit.


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