Alert Welcome to the wonderful world of electronic filing! 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.

The Alaska Department of Revenue, Tax Division is currently working on adding online taxpayer service for the following Tax Programs:
  • Oil & Gas Property Tax
  • Fisheries related Taxes and Licenses
  • Charitable Gaming Taxes and Licenses
  • Marijuana Taxes
  • Cooperative Taxes
  • Partnership Information Return

All other tax programs are actively using the AK DOR Revenue Online system.

Please check the TRMS page on the Tax Division's website frequently for additional announcements.


Mining License Tax


Mining License Tax News Mining License Tax Archives



Alaska levies a mining license tax on mining net income and royalties received in connection with mining properties and activities in Alaska. The division collects mining license taxes primarily from businesses engaged in coal and hard rock mining in the state

Tax rates on mining net income are as follows: No tax if net income is $40,000 or less; $1,200 plus 3% over $40,000; $1,500 plus 5% over $50,000; and $4,000 plus 7% over $100,000.

For each person (mining license holder) required to file a return, the mining license tax year is the same as that person’s tax year for federal income tax purposes. The mining license return must be filed on or before the last day of the fourth month following the end of the applicable tax period.

On May 24, 2012, Governor Parnell signed legislation (HB 298) into Law. This legislation, with a retroactive effective date of January 1, 2012, exempts quarry rock, sand and gravel, and marketable earth mining operations from the mining license tax. Anyone who mines quarry rock, sand and gravel, and/or marketable earth exclusively, is no longer required to obtain a mining license or file a mining license tax return for activities conducted on or after the effective date.

More information about the mining license tax may be found in the Tax Division Annual Report.




How to Contact Us

dor.tax.mining@alaska.gov

OR

Filing, Licensing & Processing
Cecilia M Torres Blanco
907-269-1017 - Anchorage
 
Investigations   Email Tips to Investigators
  1-877-GR8-TIPS (478-8477)


Technical Questions
Curtis M Warren
907-269-1095 - Anchorage