Ross v. Dept. of Revenue

Brian Ross had been absent from the State of Alaska since 1990, first as a student at the United States Naval Academy and later as a career Marine Corps officer. Despite his absence, Ross maintained Alaska residency and received a permanent fund dividend each year. In 1998 the Alaska Legislature amended the dividend qualifications to provide that anyone who was allowably absent for ten consecutive years would no longer be eligible for dividends. This ten-year rule, however, does not apply to members of the United States Congress, their staffs, or the families of either. In 2009 Ross and his children applied for dividends but were denied because Ross had then been absent for ten consecutive years from the enactment of the ten-year rule. They appealed the denial, but the denial was upheld at an informal agency appeal, a formal agency appeal, and by the superior court. Ross appealed to the Supreme Court, arguing that the ten-year rule violates his equal protection and substantive due process rights. Because the ten-year rule and congressional exception are fairly and substantially related to the legitimate state interests of limiting dividends to permanent Alaska residents and preventing fraud, and because the ten-year rule is rationally related to the legitimate state purpose of reducing administrative burdens, the Supreme Court affirmed the superior court as to these claims. View "Ross v. Dept. of Revenue" on Justia Law