within 15 miles of Lakebay practice in Tax Washington

... care premium payments made to HMOs. Similarly, the Federal Employee Health Benefits Act (FEHBA), 5 USC §§ 8901-8914, bars local government taxation of payments made to HMOs out of the FEHBF. 5 USC § 8909(f)(1). The ...

... DWYER, ACJ. ¶ 1 This is a taxation case. ... Likewise, the proper construction of a city taxation ordinance is a legal question that is reviewed de novo on appeal, but the "`burden is on the taxpayer to prove that a tax paid by him or her is incorrect.'" Group Health Co-op. ...

... During the audit period, the City's taxation of Comcast as a telephone business was barred by state law. I. ... This omission distinguishes the City's definition from other municipal codes, which expressly exclude Internet service from network telephone taxation. ...