Opinion ID: 2637340
Heading Depth: 4
Heading Rank: 1

Heading: Equal protection applies.

Text: Article I, section 1 of the Alaska Constitution provides that all persons are . . . entitled to equal rights, opportunities, and protection under the law. The equal protection clause applies to protect those similarly situated from disparate treatment. [39] The Division makes the argument that AS 21.09.270 does not create a discriminatory classification, and therefore Alaska's equal protection clause is inapplicable. But AS 21.09.270 clearly draws a distinction between insurers doing business in Alaska, imposing retaliatory taxes only on foreign insurers. The statute additionally imposes retaliatory taxes on similarly situated foreign insurers doing business in Alaska based on the tax policies of their domicile states or countries. Because AS 21.09.270 treats foreign insurers differently than similarly situated Alaskan insurers, and further differentiates among foreign insurers based on the policies of their domicile state or country, the equal protection clause applies.