State of Alaska, Department of Revenue v. Nabors International Finance, Inc. & Subsidiaries, Nabors International…

Summary

The court held that the challenged tax statute is not facially unconstitutional. It reversed the superior court’s vagueness ruling because the statute can be given meaning through adjudication, and it affirmed the rulings that the statute neither discriminates against foreign commerce nor lacks a rational basis. The case was remanded for further proceedings consistent with the opinion.