Legal Opinion
State, Department of Revenue v. Atlantic Richfield Co.
Alaska Supreme Court
Decided August 6, 1993No. S-4820PublishedCited by 5 opinions
1Opinion of the Court
OPINION MATTHEWS, Justice.
I. INTRODUCTION
This case concerns the tax liability of Atlantic Richfield Company and Combined Subsidiaries (“ARCO”) for the years 1978-81 under two sections of AS 43.21, the Alaska Oil and Gas Corporate Income Tax (repealed effective January 1, 1982). Two distinct issues are presented on appeal. The first issue, the Trans Alaska Pipeline System (“TAPS”) interest issue, involves the interpretation of AS 43.21.030, since repealed, and 15 AAC 21.350(b).1 The second issue, the entitlements issue, concerns the interpretation of AS 43.21.020, since repealed, and 15 AAC…
2Cases cited6 opinions
- Dixon v. United StatesSupreme Court of the United States · 1965
- Tesoro Alaska Petroleum Co. v. Kenai Pipe Line Co.Alaska Supreme Court · 1987
- Wien Air Alaska, Inc. v. Department of RevenueAlaska Supreme Court · 1982
- Atlantic Richfield Co. v. StateAlaska Supreme Court · 1985
- Borkowski v. SnowdenAlaska Supreme Court · 1983
1 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Usibelli Coal Mine, Inc. v. State, Department of Natural ResourcesAlaska Supreme Court · 1996
- Lopez v. Administrator, Public Employees' Retirement SystemAlaska Supreme Court · 2001
- State, Department of Revenue v. DynCorp & SubsidiariesAlaska Supreme Court · 2000
- Northern Timber Corp. v. State, Department of Transportation & Public FacilitiesAlaska Supreme Court · 1996
- State, Department of Revenue v. Atlantic Richfield Co.Alaska Supreme Court · 1993