State, Department of Revenue, Permanent Fund Dividend Division v. Wilder

OPINION

COMPTON, Chief Justice.

I. INTRODUCTION

The Department of Revenue (Department) appeals the superior court’s reversal of a *1281Department decision denying a number of permanent fund dividend (PFD) applications filed by members of the Wilder family. We reverse.

II. FACTS AND PROCEEDINGS

Harlan Wilder has been an officer in the Judge Advocate General Department of the United States Air Force since 1972. In 1975 he requested and was granted a transfer from Washington State to Alaska. Wilder arrived in Anchorage in October 1975. He was joined shortly thereafter by.'his wife Carolyn and their two…