State of Alaska, Commercial Fisheries Entry Commission v. Donald H. Carlson, Warren Hart, Gerard Haskins, Earl…

Summary

The court partially overruled its prior decision and held that the punitive tax-interest provisions do not apply to refunds of unconstitutional commercial fishing permit fees imposed under a different title. It held that the class is nevertheless entitled to prejudgment interest under the assumpsit doctrine and the generally applicable interest statute, and that the superior court did not abuse its discretion in treating the class as the prevailing party and applying the attorney-fee schedule for cases contested with trial. The case was remanded for recalculation of prejudgment interest and corresponding attorney fees.