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NELSON ALASKA SEAFOODS, INC. v. STATE

No. 35396-2.

177 P.3d 1161 (2008)

NELSON ALASKA SEAFOODS, INC. aka Nelson Alaska Seaproducts, Inc., Appellant, v. STATE of Washington Department of Revenue, Respondent.

Court of Appeals of Washington, Division 2.

March 4, 2008.

Attorney(s) appearing for the Case

Larry Norman Johnson, Seattle, for Appellant.

Douglas Van De Brake, Attorney General's Office, Olympia, for Respondent.

VAN DEREN, A.C.J.

¶ 1 Nelson Alaska Seafoods, Inc. (Nelson Alaska) appeals the trial court's order granting summary judgment to the Department of Revenue (Department) in Nelson Alaska's tax refund action under RCW 82.32.180.1 Nelson Alaska contends that the plain language of former RCW 82.27.020(1) (1985)2 insulated it from the duty to pay an enhanced food fish tax. In the alternative, it contends that...

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