ROSS v. STATE, DEPT. OF REVENUE

No. S-14362.

292 P.3d 906 (2012)

Brian A. ROSS, and Andrew, Matthew, and Emily Ross (minor children) Appellants, v. STATE of Alaska, DEPARTMENT OF REVENUE, Appellee.

Supreme Court of Alaska.

Rehearing Denied January 10, 2013.


Attorney(s) appearing for the Case

Wayne Anthony Ross , Ross & Miner, P.C., Anchorage, for Appellants.

Michael J. Barber , Assistant Attorney General, Richard Svobodny , Acting Attorney General, Juneau, for Appellee.

Before: CARPENETI, Chief Justice, FABE, WINFREE, and STOWERS, Justices.


OPINION

FABE, Justice.

I. INTRODUCTION

Brian Ross has been absent from the State of Alaska since 1990, first as a student at the United States Naval Academy and later as a career Marine Corps officer. Despite his absence, Ross maintained Alaska residency and received a permanent fund dividend each year. In 1998 the Alaska Legislature amended the dividend qualifications to provide that anyone who...

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