Jones v. State, Department of Revenue

CARNEY, Justice.

I. INTRODUCTION

A husband and wife appeal denials of their Permanent Fund Dividends (PFDs) for 2014 and 2015. The husband's 2014 PFD application was denied because he had been absent from the state for more than five years, creating a presumption of nonresidence that he was unable to rebut. The wife's application was denied because her PFD eligibility as an accompanying military spouse depended on her husband's. After the denials were affirmed by an Administrative Law Judge (ALJ), the couple appealed to the superior court.

While this appeal was pending they both applied for 2015…