Alaska Commercial Fisheries Entry Commission v. Carlson
Annotate this CaseThere was one issue for the Supreme Court's resolution in this, the fifth appeal in this case. After the last remand, the superior court entered a judgment awarding the class a principal refund of $12.4 million with prejudgment interest exceeding $62 million. The question presented on appeal was whether one of the Court's previous decisions in this case, "Carlson III," incorrectly decided that the rate of prejudgment interest for unconstitutional commercial fishing license and limited entry permit fee overpayments was the statutorily imposed punitive interest rate for underpaid and overpaid taxes under Title 43 of the Alaska Statutes. Because the statute establishing prejudgment interest for underpayment and overpayment of taxes did not apply to the refund of overpayment of the commercial fishing fees involved in this case, and because the Court's earlier incorrect holding on this issue resulted in a manifest injustice, the Court concluded that its earlier decision on this issue must be overruled. Accordingly, the Court remanded this case for a new prejudgment interest calculation.
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