NATIONAL BANK OF ALASKA v. DEPT. OF REV.

No. S-2375.

769 P.2d 990 (1989)

NATIONAL BANK OF ALASKA, Appellant, v. STATE of Alaska, DEPARTMENT OF REVENUE, Appellee.

Supreme Court of Alaska.

February 24, 1989.


Attorney(s) appearing for the Case

Robert C. Bundy, Bogle & Gates, Anchorage, Ronald T. Schaps, Seattle, for appellant.

David T. LeBlond, Asst. Atty. Gen., Anchorage, Grace Berg Schaible, Atty. Gen., Juneau, for appellee.

Before MATTHEWS, C.J., and RABINOWITZ, BURKE, COMPTON and MOORE, JJ.


OPINION

RABINOWITZ, Justice.

I. INTRODUCTION.

National Bank of Alaska (NBA) appeals from the superior court's affirmance of the Department of Revenue's (DOR) decision to deny its request for a tax refund. The refund was sought for an alleged overpayment made in 1981 under the Alaska business license (ABL) tax imposed by AS 43.70.030.

NBA is a national banking association with its principal place of business in Anchorage, Alaska. In 1981...

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