Northwest Medical Imaging, Inc. v. State, Department of Revenue

OPINION

CARPENETI, Justice.

I. INTRODUCTION

May Alaska tax a corporation that was administratively dissolved by its state of domicile but that continued to conduct business in Alaska? The corporation says no. First, it asserts that no court has subject matter jurisdiction to determine whether taxes may be assessed on a dissolved corporation. Because Alaska courts have subject matter jurisdiction to determine the taxability of corporate entities, we reject this jurisdictional challenge.

Second, the corporation argues that the State of Alaska may not tax a corporation that has been administratively…