State of Alaska, Department of Revenue v. North Pacific Fishing, Inc. and U.S. Fishing LLC.

Notice: This opinion is subject to correction before publication in the PACIFIC REPORTER. Readers are requested to bring errors to the attention of the Clerk of the Appellate Courts, 303 K Street, Anchorage, Alaska 99501, phone (907) 264-0608, fax (907) 264-0878, email corrections@akcourts.us. THE SUPREME COURT OF THE STATE OF ALASKA STATE OF ALASKA, DEPARTMENT ) OF REVENUE, ) Supreme Court No. S-17642 ) Appellant, ) Superior Court No. 3AN-18-06908 CI ) v. ) OPINION ) NORTH PACIFIC FISHING, INC. and ) No. 7524 – May 7, 2021 U.S. FISHING, LLC, ) ) Appellees. ) ) Appeal from the Superior Court…