ADMINISTRATIVE LAW, CIVIL PROCEDURE
Adam Beyer
In Exxon Mobil Corporation v. Department of Revenue, 488 P.3d 951 (Alaska 2021), the supreme court held that a Department of Revenue advisory bulletin was not a challengeable regulation for the purposes of the state’s Administrative Procedures Act and that the parties’ tax dispute was therefore not ripe. (Id. at 952). This case arose after several taxpaying entities requested a nonbinding interpretive advisory bulletin from the Department of Revenue about provisions in the state’s oil taxation scheme. (Id. at 954). The plaintiff oil company sued the Department, seeking a declaratory judgement that would void the bulletin. (Id. at 955). The superior court judge granted the Department’s motion for summary judgment, noting that the dispute was not ripe for judicial resolution since there was no injury or hardship. (Id. at 955). On appeal, the company argued its claim was ripe because further facts were unnecessary to resolve the legal issue and that the advisory bulletin was an “interpretation” within the bounds of the APA. (Id. at 955–57). The supreme court disagreed with both claims, observing that the legislature chose to leave these non-binding bulletins outside the APA. (Id. at 956 n.43). Further, these bulletins are not relied upon by the Department in its decisions affecting the public. (Id. at 956). The court also stated that the case would not be ripe until the Department issued an assessment against the company, or the company requested a refund from the Department and was denied. (Id. at 959). Affirming the decision of the superior court, the supreme court held that a Department of Revenue advisory bulletin was not a challengeable regulation for the purposes of the state’s Administrative Procedures Act and that the parties’ tax dispute was therefore not ripe. (Id. at 952).
