Ross v. State, Department of Revenue

OPINION

FABE, Justice.

I. INTRODUCTION

Brian Ross has been absent from the State of Alaska since 1990, first as a student at the *908United States Naval Academy and later as a career Marine Corps officer. Despite his absence, Ross maintained Alaska residency and received a permanent fund dividend each year. In 1998 the Alaska Legislature amended the dividend qualifications to provide that anyone who was allowably absent for ten consecutive years would no longer be eligible for dividends. This ten-year rule, however, does not apply to members of the United States Congress, their staffs, or the…