Alert
Welcome to the wonderful world of electronic filing! Effective April 28, 2014, the Alaska Department of Revenue, Tax Division introduced a new website for online taxpayer services for the following tax programs: Alcoholic Beverage Tax, Cigarette and Tobacco Tax, Commercial Vessel Passenger Tax, Corporate Income Tax, Corporate Oil and Gas Income Tax, Large Passenger Vessel Gambling Tax, Mining License Tax, Motor Fuel Tax, Tire Fee, and Vehicle Rental Tax. AK DOR- Revenue Online is going to make filing returns an easy, more accurate and paperless process. This new online service allows users to check their accounts, make payments and file license/permit applications. Revenue Online will be adding additional tax programs to this online service in the near future. Please check the TRMS page on the Tax Division website frequently for additional announcements and when this new service will be available for your tax program.


Tax Division Groups
Administrative Support Group
Provides administrative support to the division’s Anchorage and Juneau offices. Manages the financial and administrative functions of the division including budget, expenditures, human resources and recruitment, legislative tracking, and general administration of communications, procurement, property, and records. Contact Brenda Vaughn at (907) 465-3692.

Appeals Group

Conducts informal conferences for all tax types and gaming in order to issue informal conference decisions. Represents the Tax Division along with the Department of Labor in disputed tax cases before the Office of Administrative Hearings. Performs special projects requiring legal, technical or tax interpretation. Contact: Hollie Kovach (907) 269-6620.



Audit Groups
The Tax Division has three audit groups listed below. In addition to auditing tax returns, these groups have a broad range of responsibilities that include providing taxpayer service in the Anchorage area, writing tax regulations, analyzing legislation, conducting research projects for the division's directors and commissioner's office, and assisting the appeals staff in conferences, hearings and litigation.

Oil and Gas Production Tax Audit Group audits oil and gas production and conservation surcharge tax returns filed by oil and gas taxpayers. Contact Jenny Rogers at (907) 269-1015.

Income Audit Group audits corporate income tax returns including corporate income tax returns filed by oil and gas corporations. Contact Robynn Wilson at (907) 269-6634.

Excise Audit Group audits and examines alcoholic beverages, commercial passenger vessel excise tax, commercial passenger vessel gambling tax, mining license, motor fuel, tire fee, tobacco and vehicle rental excise tax returns. Contact Brandon Spanos at (907) 269-6736.

Economic Research Group
Provides economic analysis of the status of the state's revenues with emphasis on oil and gas tax collections and provides a biannual forecast of petroleum prices, production, and revenue ( Revenue Sources Book.) Updates the biannual forecast projections with a weekly price and production update and a monthly cash flow analysis. Both of these updates are based on contemporary economic fundamentals and current price and production information.

Monitors state and national economic conditions and conducts research needed to anticipate economic and business trends that affect tax revenue. Fiscal notes and analysis of proposed legislation is also provided. Contact John Tichotsky at (907) 269-8902.

Fisheries Business

Examines and audits returns for the following tax types: fisheries business, fishery resource landing, salmon enhancement, seafood development, dive fishery management, and Alaska seafood marketing assessments. 

Licenses fisheries businesses that process or export fisheries resources from the state. As part of the licensing function, the unit accounts for cash prepayments and other forms of security submitted by processors to secure payment of their fisheries business tax liabilities. 

Administers the fish processor surety bonding program as surety against future claims from employees, fishermen and tenders. 

Administers the salmon production and wholesale salmon price report program, examines reports filed by large processors and publishes: 1) price reports on a tri-annual basis, 2) price reports on an annual basis, and 3) production reports on an annual basis. Contact Tim Cottongim at (907) 465-3695.



Gaming Group

Regulates charitable gaming activities conducted in Alaska. The group’s responsibilities include issuing licenses, permits and registrations, conducting audits and reviews of annual and quarterly reports, collecting fees, penalties and interest, writing gaming regulations, preparing an annual report on gaming activities, assisting the appeals staff in conferences, hearings and litigation, and providing service to the gaming public. Contact Jeff Prather at (907) 465-2320.



Information Technology Group
Provides support for the Tax Division's staff and computer network. Supports several in-house applications, including tax accounting, cash processing, imaging and forms design. Oversees implementation of the division’s online applications and technology initiatives. Contact Don McDonald at (907) 465-2387.

Oil and Gas Property Tax
Administers the oil and gas property tax as set forth in Alaska Statute 43.56. Sets values annually on all oil and gas exploration, production, and pipeline transportation property located in Alaska as of the January 1 lien date. Acts as an intermediary between the taxpayer, state, or municipality to rectify disputes. Processes appeals when taxpayers dispute values. Generates a preliminary tax roll by March 1 of each year. Certifies the tax roll by June 1 of each year. Processes billings and collections. Contact the Property Tax Technician at (907) 269-1027.

Operations Group

Overview
Receives and processes all tax returns and payments except oil and gas property tax returns which are processed in Anchorage. Operations is comprised of Accounting and Collections, Data Entry and Processing, and Fisheries Tax Examination and Audit. Accounts for oil and gas settlement payments received by the state that are required to be deposited into the Constitutional Budget Reserve Fund. Contact John Bernasconi at (907) 465-4773. 



Accounting and Collections
Processes payments and reconciles Tax Accounting System (TAS) revenues to the state’s accounting system (AKSAS). Collects delinquent tax accounts and takes enforcement actions such as filing liens and levying assets, PFDs and wages. Approves clearances from state agencies that are making final payment on state contracts. 

Distributes taxes and fees to municipalities in accordance with statutory requirements and periodically issues warrants to communities for the statutory portion of tax collected. The amount shared is based upon where the tax or fee is derived. The following taxes and fees are subject to sharing:

  • Aviation Motor Fuel
  • Commercial Passenger Vessel
  • Electric Cooperative
  • Fisheries Business
  • Fishery Resource Landing
  • Telephone Cooperative
  • Alcoholic Beverage License


Taxes collected for fisheries business and resource landing activities in an unorganized borough are shared with municipalities through an allocation program administered by the Department of Commerce, Community and Economic Development (DCCED). The Tax Division transmits funds to DCCED each year for allocation.

The division publishes an annual shared tax report which summarizes the amount shared with each community. The annual report is available on line at http://www.tax.alaska.gov

Summarizes and reports financial data and provides financial oversight and control of agency accounting functions.

Data enters tax return information into the division’s databases. More than 26,000 returns are processed annually through this unit, distributed to the appropriate examination unit and ultimately imaged or archived.