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ARCO ALASKA, INC. v. STATE

No. S-4155.

824 P.2d 708 (1992)

ARCO ALASKA, INC.; BP Exploration (Alaska) Inc.; Exxon Corporation; Marathon Oil Company; Phillips Petroleum Company; Union Oil Company of California; and Mobil Oil Corporation, Appellants, v. STATE of Alaska, Commissioner of Revenue Hugh Malone; and Commissioner of Administration John M. Andrews, Appellees.

Supreme Court of Alaska.

January 24, 1992.

Attorney(s) appearing for the Case

William B. Rozell, Leon T. Vance, and Susan R. Pollard, Faulkner, Banfield, Doogan & Holmes, Juneau, for appellants.

Jeffrey W. Bush, Asst. Atty. Gen., and Charles E. Cole, Atty. Gen., Juneau, for appellees.

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

MOORE, Justice.

In this case, we consider whether article II, section 18 of the Alaska Constitution mandates a two-thirds vote of both houses of the legislature for the passage of a tax statute containing a retroactive provision.1 We hold that it does not.

The facts in this case are uncontested. Appellants,2 as producers of oil in Alaska, are subject to oil...

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