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UPS CO. v. STATE, DEPT. OF REVENUE

No. S-8561.

1 P.3d 83 (2000)

UNITED PARCEL SERVICE COMPANY, Appellant, v. STATE of Alaska, DEPARTMENT OF REVENUE, Appellee.

Supreme Court of Alaska.

April 7, 2000.

Attorney(s) appearing for the Case

Richard D. Birns and Madeleine Sann, Philadelphia, Pennsylvania, and Joseph R.D. Loescher, Hughes Thorsness Powell Huddleston & Bauman LLC, Anchorage, for Appellant.

Stephen C. Slotnick, Assistant Attorney General and Bruce M. Botelho, Attorney General, Juneau, for Appellee.

Before MATTHEWS, Chief Justice, EASTAUGH, FABE, BRYNER, and CARPENETI, Justices.

OPINION

BRYNER, Justice.

I. INTRODUCTION

United Parcel Service Company, an air carrier, used 17,611,870 gallons of jet fuel on domestic flights departing Anchorage but filed Alaska tax returns reporting only 2,159,721 gallons as taxable—the fuel that its flights consumed in Alaska. The state assessed taxes for the total fuel used. Appealing this assessment, UPS insists that Alaska's Motor...

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