Alaska Supreme Court
State of Alaska, Department of Revenue v. North Pacific Fishing, Inc. and U.S. Fishing LLC.
May 7, 2021485 P.3d 1040
Summary
The Alaska Supreme Court reversed the superior court and upheld the fishery resource landing tax against challenges under the Import-Export Clause, the Tonnage Clause, and 33 U.S.C. § 5(b). The court held that the tax is imposed before fish becomes physically committed to export transit, satisfies the purposes-based requirements governing import-export taxation, is imposed on fish product rather than vessels, and is not a charge for using navigable waters. The court affirmed the Office of Administrative Hearings' decision on all claims.