Alaska Contracting & Consulting, Inc. v. Alaska Department of Labor

OPINION

EASTAUGH, Justice.

I, INTRODUCTION

In 1990 the Alaska Department of Labor determined that a trucking company was not a "Hable employer" required to make contributions under the Alaska Employment Seeu-rity Act. In a 1994 ruling, an administrative hearing officer barred the department's 1998 attempt to assess the company for contributions for 1990. Did the 1990 determination or the 1994 ruling prevent the department from prospectively determining the company's liability for calendar periods after March 1993, when the department sent the company a new notice of assessment? We hold that (1)…