OPINION
CARPENETI, Chief Justice.
I. INTRODUCTION
A member of the military moved to a new post in Alaska in June 2005. Two months later, he was deployed to Iraq. After 16 months of service in Iraq, he returned to Alaska in December of 2006. Shortly thereafter, he applied for the 2007 Permanent Fund Dividend (PFD), which is paid in recognition of the applicant's eligibility during 2006. The Department of Revenue denied his application. The...
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