Statutory Interpretation
44 groups with Alaska opinions1962–2026
- Statutory construction; Statutory interpretation; Statutes221 opinions · 1971–2026Statutory interpretation standard of review · Review standard for statutory interpretation and factual findings · Avoiding absurd statutory construction to serve legislative purpose
- Legislative Intent and Construction199 opinions · 1967–2026Interpreting legislative intent in statutory construction · Interpreting statutes and regulations based on legislative intent · Burden of proving contrary legislative intent to statute
- Lenity and Stare Decisis in Construction170 opinions · 1963–2026Determining necessity for consecutive sentences to protect public safety · Determining statutory meaning and burden of proof · Interpreting statutory intent regarding limited entry act provisions
- Statutory Interpretation Principles and Rules168 opinions · 1962–2026Applying plain meaning rule to statutory interpretation · Interpreting statutes as a harmonious whole · Construing statutes to avoid absurd results
- Statutory Interpretation of Criminal Law161 opinions · 1965–2025Interpreting criminal statutes under the rule of lenity · Interpreting statutory language regarding sex offense convictions · Interpreting concealed weapons statute's scope and intent
- Statutory Retroactivity and Application153 opinions · 1964–2025Interpreting constitutional provisions regarding retroactive laws · Determining implied repeal of statutory provisions · Analyzing statutory repeal and saving clauses
- Statutory; Language; Meaning128 opinions · 1962–2026Interpreting statutory provisions to produce a harmonious whole · Interpreting statutory language under Alaska's sliding scale · Interpreting statutory amendments regarding specific legal provisions
- Mandatory vs. Discretionary Statutory Language104 opinions · 1966–2026Interpreting statutory language and notification requirements · Interpreting statutory language regarding mandatory versus discretionary duties · Interpreting statutory prohibitions on resource allocation and regulation
- Extrinsic Aids to Legislative Intent98 opinions · 1970–2026Interpreting statutes governing party vacancy filling and candidacy · Legislature's presumed awareness when amending statutes · Analyzing legislative intent regarding pro rata contribution shares
- Municipal Law and Local Government Powers96 opinions · 1962–2026Interpreting statutory language to include refined oil · Determining agency interpretation of public land auction statute · Determining public purpose for municipal bond expenditures
- Retroactive; Retroactivity; Law91 opinions · 1966–2026Reviewing agency interpretation of statutory retroactivity · Weighing factors in determining retroactive application of law · Identifying conditions for nonretroactive legal treatment
- License; Suspension; Revocation84 opinions · 1974–2026Determining civil versus criminal nature of license revocation · Preserving defenses and de novo review of statutory exemptions · Modifying sentence terms regarding license and registration revocation
- Vehicle; Driving; License72 opinions · 1967–2026Establishing guidelines for traffic law violations · Applying due process framework to driver's license interest · Interpreting "vehicular way or area" under statute
- Taxation Law and Exemptions70 opinions · 1969–2026Interpreting tax liability under lease and ordinance provisions · Distinguishing sales tax from severance tax authority · Burden of proving property eligibility for tax exemption
- Death; Statutory; Estate62 opinions · 1977–2025Personal representative's role and statute of limitations policy · Interpreting wrongful death statutes like common law torts · Interpreting corporate survival statute after dissolution
- Wildlife; Hunting; Animals53 opinions · 1966–2025Regulating hunting access for conservation and subsistence uses · Interpreting age in wildlife regulations and due process · Determining animal aggression under municipal code
- Statutory Interpretation and Legislative History50 opinions · 1968–2025Analyzing legislative history and statutory revision process · Interpreting statutory language and legislative history · Interpreting statutory language using legislative history
- Value; Valuation; Market45 opinions · 1964–2026Reviewing agency discretion in property valuation methods · Reviewing valuation of corporate shares and assets · Determining fair market value of non-transferable assets
- Tax; Statutory; Construction44 opinions · 1966–2026Statutory effect on past tax levy and assessment · Interpreting statutory language regarding tax overpayments · Reviewing statutory interpretation and tax exemption standards
- Statutory; Language; Intent40 opinions · 1975–2026Interpreting safety code scope for all persons on premises · Prejudice from evidence of victim's prior abuse · Determining if statutory "shall" language is mandatory or directory
- Income; Tax purposes; Apportionment39 opinions · 1976–2026Interpreting net income for business license tax purposes · Determining residency for permanent fund dividend eligibility · Determining fairness in income apportionment formulas
- Property value; Testimony property; Valuation32 opinions · 1965–2026Examining expert testimony regarding property valuation and zoning · Determining property value when evidence is lacking · Allowing property owners to testify on property value
- Ejusdem generis; Meaning; Word31 opinions · 1963–2026Applying maxim of expressio unius est exclusio alterius · Applying ejusdem generis to constitutional tax exemptions · Interpreting general terms under ejusdem generis rule
- Statutory Interpretation and Meaning28 opinions · 1974–2025Interpreting statutory ambiguity favoring the defendant · Defining the general subject of a legislative act · Avoiding superfluous statutory provisions through plain reading
- Tax; Assessment; Burden24 opinions · 1962–2015Taxation finality and recovery of erroneously collected taxes · Determining validity of taxes based on statutory compliance · Defining reasonable cause for late tax filing
- Statutory Interpretation Methodology24 opinions · 1983–2026Interpreting statutory language and legislative intent
- Real Property Valuation Principles and Methods17 opinions · 1968–2026Assessing land value for condominium units and fee awards · Impact of establishment-preclusion on property valuation evidence · Determining fair market value using comparable sales
- Statutory Time Limits and Deadlines16 opinions · 1975–2019Calculating statutory time periods for legislative adjournment · Determining probationary period duration under city code · Defining the scope and nature of calendar notices
- Meetings; Open; Executive session16 opinions · 1980–2021Determining prevailing party status under open meetings acts · Determining injury from open meeting law violations · Permitting discussion of sensitive personnel matters in executive sessions
- Tax and Tariff Law Review Procedures14 opinions · 1964–2014Determining finality of board of tax appeals decisions · Determining substantive nature of tax assessment review rights · Analyzing tax rate limitations in annexation agreements
- Property; Valuation; Assessment14 opinions · 1975–2024Assessing property value within statutory discretion · Reviewing property valuation under administrative review · Diminution of market value not a taking under constitutional provisions
- Depletion; Tax; Debt12 opinions · 1963–1990Determining whether tax exaction is interest or penalty · Chilling effect of shifting initial compensation costs to owner · Interest on deficiency not abated by net operating loss carryback
- Tax Liability and Responsible Person Status11 opinions · 1981–2020Determining liability for tax penalties and interest · Defining responsible person for tax liability · Examining tax liability when using related corporations
- Tax; Property; Income10 opinions · 1978–2015Misdescription and insufficient notice in tax sale proceedings · Determining classes for equal protection in estate tax · Determining capital gains treatment for livestock disposition
- Tax; Evasion; Fraud9 opinions · 1976–2019Determining who is a person liable for tax evasion · Distinguishing general deceit from specific tax evasion intent · Shifting burden of proof in tax fraud charges
- Criminal Record Expungement and Bail Forfeiture Law8 opinions · 1980–2010Determining the civil nature of bail forfeiture litigation · Determining cognizable legal injury for expungement · Discretionary nature of expunction relief in criminal cases
- Business and Income Tax Deductions8 opinions · 1983–2018Determining ordinary and necessary business expenses under rule 90.3 · Deductibility of payments for property use under section 23(a) · Determining reasonable unreimbursed business expenses for income calculation
- Determining charitable purpose and tax exemption scope · Determining standard of review for charitable exemption questions · Strict construction of charitable property tax exemption
- Invalid tax levy due to failure to equalize property valuation · Reviewing board decisions regarding property tax abatement applications
- Applying the actual transaction principle to tax effects · Substance and intent control transaction characterization · Determining statutory intent over tax motive in corporate transactions
- Distinguishing willful failure to pay from tax evasion · Establishing willfulness in criminal tax cases
- Defining the scope of inherent judicial authority and expungement · Courts' authority to order expungement of arrest records · Balancing government record needs against individual expungement harm
- Police scrutiny of individuals with arrest records
- Distinguishing net worth fraud from financial gain cases
Counts are Alaska courts’ opinions citing pages in each group (an opinion citing two issues counts in both).
How this is built: each issue is a set of opinion pages that later courts cite for the same proposition, grouped from what the citing courts wrote. Names are machine-written from those citations; read the cases before relying on them. Search case law