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FEDPAC INTERN. v. STATE, DEPT. OF REVENUE

No. 6034.

646 P.2d 240 (1982)

FEDPAC INTERNATIONAL, INC., and B & R Tug and Barge, Inc., Appellants, v. STATE of Alaska, DEPARTMENT OF REVENUE, Appellee.

Supreme Court of Alaska.

June 18, 1982.

Attorney(s) appearing for the Case

D. Michael Young, Edward L. Miner, James N. Reeves, Bogle & Gates, Anchorage, for appellants.

Susan A. Burke, Asst. Atty. Gen., Wilson L. Condon, Atty. Gen., Juneau, for appellee.

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

OPINION

BURKE, Chief Justice.

The sole issue posed by this appeal is whether taxpayers are free to challenge a tax assessment in an original proceeding in superior court. We hold that under AS 43.05.240 and Appellate Rules 601-611, the exclusive means of challenging such an assessment is by appeal to the superior court.

In 1979, the Department of Revenue reviewed taxpayers' returns for 1974, 1975, and 1976, and concluded that taxpayers owed an additional...

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