Court of Appeals of Washington September 13, 2005, No. 32421-1-II (Nor-Pac Enterprises, Inc. v. Department of Licensing)

¶1 Nor-Pac Enterprises, Inc. (Nor-Pac), owns a business that operates dump trucks. It appeals a superior court decision affirming a final order by the Director of the Department of Licensing (DOL) determining that Nor-Pac was not eligible for a credit for taxes “erroneously or illegally collected or paid” under RCW 82-.38.180(3) of the Special Fuel Tax Act (SFTA).