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.
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Appeals Group
Conducts appeals conferences and issues informal conference decisions for for disputed tax assessments. For tax cases, represents the department as counsel in disputed tax cases before the Office of Administrative Hearings. For gaming and unclaimed property cases, represents the department before a department hearing examiner.
Performs a variety of special projects requiring legal, technical, or tax interpretation and is involved in drafting proposed legislation and regulations. Contact Hollie Kovach at (907) 269-6620.
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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.
Production Tax Audit Group audits oil and gas production, oil and gas property and conservation surcharge tax returns. This group also audits royalty and net profit share lease obligations incurred by oil and gas producers. Contact Gary Rogers at (907) 269-1016.
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 Collins Mount at (907) 269-0816.
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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 Dr. Michael Williams at (907) 269-1019.
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Gaming Group
Oversees gaming activities conducted in Alaska. Issues permits, licenses, and registrations
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and collects fees, taxes, penalties and interest. Audits and examines reports filed by various permittees and licensees. Conducts on-site inspections and investigations of gaming activities. Regulates legal gambling in Alaska. For questions about whether a gambling activity is legal, contact Jeff Prather at (907) 465-2320.
Note that illegal gambling is not within the purview of the Gaming Group. If you suspect illegal gambling and are unsure if a permit or license is involved, contact the Gaming Group. Report illegal gambling activity to the Alaska State Troopers at (907) 269-5757 or your local law enforcement agency.
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Information Technology Group
Provides support for the Tax Division's staff and computer network. Supports several in-house applications, including tax accounting, cash processing, and unclaimed property. Oversees implementation of the division’s online applications and technology initiatives. Contact Don McDonald at (907) 465-2387.
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Investigations
Conducts investigations for unstamped cigarette packages and contraband cigarettes on premises where cigarettes are sold. Determines if there is a potential violation of cigarette minimum pricing and/or cigarette shipping statutes. Recommends suspension or revocation of a cigarette excise tax license issued by the Department of Revenue or tobacco endorsement issued by the Alaska Department of Community and Economic Development.
Conducts investigation of potential gaming permit or license violations, motor fuel tax evasion and illegal gambling. Contact Scott Stair at (907) 269-6591.
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Oil and Gas Property
Sets values on all petroleum exploration, production, and pipeline transportation property located in Alaska. Examines taxpayer records and performs audits to determine actual costs of oil and gas property. Processes appeals when taxpayers dispute values. Acts as an intermediary between the taxpayer, state, or municipality to rectify disputes. Contact Kelly Mazzei at (907) 269-1027.
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Operations Group
Receives and processes tax returns and payments. Data enters tax return information. Licenses fisheries businesses and examines and audits fisheries tax returns. Examines corporate income and fisheries tax returns. Accounts for tax payments and funds. Contact Paul Dick at (907) 465-4773.
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Accounting and Collections
Accounting and Collections section processes payments and reconciles revenues to the state’s accounting system. The unit includes an enforcement function to collect delinquent tax accounts, taking actions such as filing liens and levying assets and wages. This unit also approves clearances from state agencies that are making final payment on state contracts.
Accounting and Collections section 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 Excise
- 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.
A shared tax report is prepared annually, which summarizes the amounts shared with each community. The report is available under the Reports tab on this website.
The section summarizes and reports financial data and provides financial oversight and control of agency accounting functions. The section data enters tax return information into the division’s databases.
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