Fedpac International, Inc. v. State, Department of Revenue

OPINION

BURKE, Chief Justice.

The sole issue posed by this appeal is whether taxpayers are free to challenge a tax assessment in an original proceeding in superior court. We hold that under AS 43.05.240 and Appellate Rules 601-611, the exclusive means of challenging such an assessment is by appeal to the superior court.

In 1979, the Department of Revenue reviewed taxpayers’ returns for 1974, 1975, and 1976, and concluded that taxpayers owed an additional $770,007.00 in income and business receipts tax. Taxpayers paid this amount under written protest on March 30, 1979. On September 24 of that…