OPINION
MATTHEWS, Justice.
In 2003 Tesoro Alaska Company and Williams Alaska Petroleum, Inc., protested the 1986-1996 rates charged by the owners of the Trans-Alaska Pipeline System. The Regulatory Commission of Alaska denied their protest as untimely. Tesoro and Williams appealed to the superior court, which remanded the case for further proceedings. This court granted a petition for review. We reverse the order...
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