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JONES v. STATE, DEPT. OF REVENUE

Supreme Court No. S-16860.

441 P.3d 966 (2019)

Donald JONES and Annette Gwalthney-Jones, Appellants, v. STATE of Alaska, DEPARTMENT OF REVENUE, Appellee.

Supreme Court of Alaska.

May 24, 2019.

Attorney(s) appearing for the Case

Mario L. Bird , Ross, Miner & Bird, P.C., Anchorage, for Appellants.

Jonathan P. Clement , Assistant Attorney General, Anchorage, and Jahna Lindemuth , Attorney General, Juneau, for Appellee.

Before: Bolger, Chief Justice, Winfree, Stowers, Maassen, and Carney, Justices.

OPINION

I. INTRODUCTION

A husband and wife appeal denials of their Permanent Fund Dividends (PFDs) for 2014 and 2015. The husband's 2014 PFD application was denied because he had been absent from the state for more than five years, creating a presumption of nonresidence that he was unable to rebut. The wife's...

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