Donald Jones and Annette Gwalthney-Jones v. State of Alaska, Department of Revenue

Summary

The court affirmed the denials of the Joneses' 2014 and 2015 Permanent Fund Dividends because the governing statute plainly required physical presence in Alaska for at least 30 cumulative days during the preceding five years after extended absences. The court held that this requirement is constitutional, does not create an irrebuttable presumption, does not impermissibly burden interstate travel, satisfies state and federal equal protection, and is not an ex post facto law. The court also held that its equitable powers could not authorize payment contrary to a valid statute.