S-157                 _______________________________________________

                                                   SENATE BILL NO. 5182

                        _______________________________________________

State of Washington                              50th Legislature                              1987 Regular Session

By Senators Hansen, Barr, Gaspard, Bauer, Anderson, Bailey, Lee and Patterson

Read first time 1/19/87 and referred to Committee on Agriculture.

AN ACT Relating to the administration of the business and occupation tax statutes; and adding a new section to chapter 82.32 RCW.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

NEW SECTION. Sec. 1.  A new section is added to chapter 82.32 RCW to read as follows:

          (1) Whenever the department provides for the taxation of an activity under chapter 82.04 RCW which was not previously taxed and which did not result from a statutory change or a court decision, the department shall not assess taxes incurred prior to the date the department officially provided for its taxation.

          (2) Whenever a person challenges the taxation of an activity under chapter 82.04 RCW in a court of competent jurisdiction and the court finds in favor of the person challenging the taxation, the court shall award the person reasonable attorneys' fees.