Nelson Alaska Seafoods, Inc. v. Department of Revenue

*457¶1 Nelson Alaska Seafoods, Inc., 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 construing former RCW 82.27.020(1) as ambiguous mandates a ruling in its favor. Finding that the plain language of both former and present RCW 82.27.020(1) unambiguously supports the imposition of the enhanced food fish tax on…