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Washington Appeals Board Finds Taxpayer Untimely Applied for B&O Tax Refund for Acquired Company

May 24, 2022, 5:00 AM

The Washington Board of Tax Appeals (BTA) April 1 denied Taxpayer’s business and occupation tax refund for its recently acquired company, finding that the refund request was filed untimely for excise tax purposes. Taxpayer’s parent company acquired the company during the tax period at issue. After the acquisition, Taxpayer and the acquired company continued to report taxes to the Department of Revenue (DOR) under separate Unified Business Identifier/Tax Reporting Account (UBI/TRA) numbers. In 2018, Taxpayer requested a refund of taxes paid by the acquired company in 2012 and listed the acquired company’s UBI/TRA number. The audit department concluded that the ...