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WILLIAMS v. ZOBEL

Nos. 5400, 5421.

619 P.2d 422 (1980)

Thomas WILLIAMS, Commissioner of Revenue, and State of Alaska, Appellants and Cross-Appellees, v. Ronald M. ZOBEL and Patricia L. Zobel, husband and wife, Appellees and Cross-Appellants.

Supreme Court of Alaska.

September 19, 1980.

Attorney(s) appearing for the Case

Susan Burke, Asst. Atty. Gen., Avrum M. Gross, Sp. Asst. Atty. Gen., Wilson L. Condon, Atty. Gen., Juneau, for appellants.

Mark Sandberg, Camarot, Sandberg & Hunter, Anchorage, for appellees.

Robert C. Erwin, Erwin & Smith, Anchorage, for amicus curiae Kenai Peninsula Borough.

Before RABINOWITZ, C.J., CONNOR, BURKE and MATTHEWS, JJ., and DIMOND, Senior Justice.

OPINION

DIMOND, Senior Justice.

During its 1980 session the Alaska legislature enacted two statutes, one pertaining to tax relief, and the other, to distribution of the state's oil wealth. The first enactment, AS 43.20.010-.100 (Ch. 21, SLA 1980), referred to as the Permanent Fund Statute, provides for a cash distribution of the income derived from the Alaska Permanent Fund1 based upon the number of years an individual has been...

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