Atlantic Richfield Co. v. State

OPINION

MOORE, Justice.

Several corporations, which were forced to pay an Alaskan oil and gas corporate income tax, challenge an award to the state of $4 million in attorney’s fees and $534,-000 in costs incurred in defending the constitutionality of the state oil and gas corporate income tax. We reverse and remand.

I. FACTUAL AND PROCEDURAL BACKGROUND

In Atlantic Richfield Co. v. State, 705 P.2d 418 (Alaska 1985), we affirmed a summary judgment upholding the constitutionality of the oil and gas corporate income tax under the state and federal constitutions. As the prevailing party, the state…