Court of Appeals of Washington April 10, 2000, No. 44314-3-I (Budget Rent A Car Corp. v. Department of Licensing)

Agid, C.J.

— During its 1991 audit of Budget Rent A Car Corporation’s vehicle registration records, the Washington Department of Licensing (DOL) determined that because Budget had incorrectly calculated the size of its rental fleet in 1989 and 1990, it owed DOL over $700,000 in back fees and taxes.