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SCHLUMBERGER TECHNOLOGY CORP. v. STATE

No. S-14729.

331 P.3d 334 (2014)

SCHLUMBERGER TECHNOLOGY CORPORATION & SUBSIDIARIES, Appellants, v. STATE of Alaska DEPARTMENT OF REVENUE, Appellee.

Supreme Court of Alaska.

July 18, 2014.

Attorney(s) appearing for the Case

George R. Lyle , Guess & Rudd P.C., Anchorage, Charles J. Moll III , San Francisco, California, and Alan V. Lindquist , Chicago, Illinois, Winston & Strawn LLP, for Appellants.

R. Scott Taylor , Assistant Attorney General, Anchorage, Steve D. DeVries , Assistant Attorney General, Anchorage, and Michael C. Geraghty , Attorney General, Juneau, for Appellee.

Before: FABE, Chief Justice, WINFREE, STOWERS, MAASSEN, and BOLGER, Justices.

OPINION

BOLGER, Justice.

I. INTRODUCTION

The Alaska Net Income Tax Act (ANITA) incorporates certain provisions of the Internal Revenue Code, unless the federal provisions are "excepted to or modified by other provisions" of the act.1 ANITA requires a corporation to report its income and the income of certain affiliates and to exclude "80 percent of dividend income received from foreign corporations."

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