Ian and Peggy Harrod, Appellants v. State of Alaska, Department of Revenue, Appellee

Summary

The court affirmed the denial of the Harrods' 2005 Permanent Fund Dividends. It held that the Department of Revenue had authority to impose PFD-specific residency requirements, properly relied on final prior administrative denials and the five-year absence presumption, and did not violate equal protection or due process. The court also held that the Harrods lacked standing to challenge a physical-presence requirement that was not used to deny their applications and could not reopen earlier denials in the 2005 appeal.