United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao_comptroller_general legislative 2016-06-23 U.S. Government Publishing Office 2004-07-12 monographic deposited born digital 7 p. GA 1.13:B-302366 https://www.govinfo.gov/app/details/GAOREPORTS-B-302366 P0b002ee18fd495a4 f:302366 DGPO 2016-06-23 2016-06-23 GAOREPORTS-B-302366 machine generated eng fdlp COMPTROLLERDECISION GAOREPORTS-B-302366 B-302366 Comptroller General Decision The federal government is legally entitled to a refund of state taxes plus interest that the state of Washington gave to Fluor Hanford, Inc. (FHI) for taxes that FHI paid under a contract with the Department of Energy. Because the department previously reimbursed FHI for those taxes, the department is entitled to retain and to credit to its appropriations the principal portion of the state tax refund. However, the department may not retain or credit to its appropriations interest amounts paid by the state along with the refunded taxes. The interest amounts must be credited to the general fund of the Treasury as miscellaneous receipts, pursuant to 31 U.S.C. SA 3302(b). https://www.govinfo.gov/content/pkg/GAOREPORTS-B-302366/html/GAOREPORTS-B-302366.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-B-302366/pdf/GAOREPORTS-B-302366.pdf GAO/B-302366 https://www.govinfo.gov/app/details/GAOREPORTS-B-302366 Comptroller General Decision GAO/B-302366; Department of Energy--Disposition of Interest Earned on State Tax Refund Obtained by Contractor, B-302366, July 12, 2004;