state revenues to which the nonresidents make no contribution (the costs to residents). The class proposed what it termed the per capita formula. The per capita formula computes the contribution made by each resident to the cost of maintaining the commercial fisheries and compares this with the fee differential. The State proposed what it termed the pro rata formula. The pro rata formula in effect compares the total contributions made to the cost of commercial fisheries by residents to the total fees paid by nonresidents. The superior court concluded that under this method of analysis, residents paid by way of taxes (or their analytical equivalent) substantially more than nonresident fishers paid. In reaching this conclusion, the superior court applied the State's proposed formula to the categories of expensesbasis of the Supreme Court's reasoning in Oregon Waste Systems, I conclude that the fee discrepancies authorized by AS 16.05.480, AS 16.43.160 and 20 AAC 05.240 violate the Privileges and Immunities Clause of the Constitution of the United States of America.
NOTES
[1]  The United States Constitution provides: "The Congress shall have power ... To regulate commerce with foreign nations, and among the several States and with the Indian Tribes." U.S. Const. art. I, § 8, cl. 3.
[2]  The Privileges and Immunities Clause of United States Constitution provides: "The citizens of each state shall be entitled to all privileges and immunities of citizens in the several states." U.S. Const. art. IV, § 2.
[3]  AS 16.43.160 is the authority under which the Commercial Fisheries Entry Commission (CFEC) adopted