Church v. State, Department of Revenue

OPINION

MATTHEWS, Chief Justice.

I. INTRODUCTION

Appellant Patrick Church was denied a 1993 Permanent Fund Dividend (PFD) because he-was absent from the state for 274 days in 1992 while caring for his dying mother. At the time of his absence, caring for a terminally-ill relative was not an excusable absence for PFD purposes. 1 Church challenges the denial of his PFD, arguing that the Department of Revenue did not have authority to adopt certain PFD regulations, that the regulations and statutes defining a resident for PFD purposes were unreasonable and arbitrary, and that the Department of…