Harrod v. State, Dept. of Revenue

OPINION

CHRISTEN, Justice.

I. INTRODUCTION

In 2005 the Department of Revenue denied Permanent Fund Dividends to Ian and Peg gy Harrod and their children. The Harrods appealed to the superior court where they argued that the Department lacked the authority to adopt residency requirements for the dividend program, that the denial of their applications violated both the United States and Alaska Constitutions, that their 2002 and 2003 Permanent Fund Dividend applications were wrongfully denied, and that the Administrative Law Judge who heard this administrative appeal abused his discretion by…