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NORTHERN ADJUSTERS, INC. v. DEPT. OF REVENUE

No. 5128.

627 P.2d 205 (1981)

NORTHERN ADJUSTERS, INC., Appellant, v. DEPARTMENT OF REVENUE, State of Alaska, Appellee.

Supreme Court of Alaska.

May 1, 1981.

Attorney(s) appearing for the Case

Richard J. Riordan, Jr., Bradbury, Bliss & Riordan, Inc., Anchorage, for appellant.

David T. LeBlond, Asst. Atty. Gen., Anchorage, and Avrum M. Gross, Atty. Gen., Juneau, for appellee.

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

OPINION

PER CURIAM.

Northern Adjusters, Inc., which as an independent contractor serves as insurance adjuster to about 200 insurance companies, has appealed a superior court order upholding a ruling by the Alaska Department of Revenue that Northern Adjusters was subject to a former gross receipt tax under the Alaska Business License Act.

Prior to January 1, 1979, all businesses operating in Alaska were subject under AS 43.70.030(a) to a license fee...

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