Exxon Mobil Corporation, a New Jersey Corporation, Hillcorp Alaska, LLC, and SAExploration, Inc. v. State of Alaska…

Summary

The court affirmed summary judgment for the Department, holding that the nonbinding advisory bulletin was not a regulation subject to judicial review under the Administrative Procedure Act. It also held that Exxon’s request for declaratory relief was not ripe because no tax assessment had created an actual dispute and any injury remained speculative. The court noted that Exxon could pursue administrative remedies after an assessment or pay under protest and seek a refund.