Alert
Welcome to the wonderful world of electronic filing! Effective January 20, 2015, the Alaska Department of Revenue, Tax Division is adding online taxpayer service for Oil and Gas Production Tax and Oil and Gas Property Tax to the AK DOR Revenue Online. This additional program now joins the following online 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, Oil and Gas Property Tax, and Vehicle Rental Tax. 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's website frequently for additional announcements and when this new service will be available for your tax program.

Important Announcement:
Revenue Online will not be available starting Saturday, January 17, 2015 at 12:01 am until 2:00 am AKST due to scheduled maintenance. We apologize for any inconvenience.


Fisheries Tax Due Dates - Non Buyers


Tax types, rates and due dates for NON-BUYERS


Tax Type Rate 2013 Due Dates 2014 Due Dates Comments
FISHERIES BUSINESS TAX Before April 2, 2013 - for taxes incurred in 2012 Before April 2, 2014 - for taxes incurred in 2013 Monthly Return
Established Commercial Fisheries
     Direct Marketer 3%
     Catcher Processor (Floating) 5%
     Exporting Unprocessed from Alaska
     to a shore-based processor
3%
     Exporting Unprocessed from Alaska
     to a floating processor
5%
Developing Commercial Fisheries
     Direct Marketer 1%
     Catcher Processor 3%
     Exporting Unprocessed from Alaska
     to a shore-based processor
1%
     Exporting Unprocessed from Alaska
     to a floating processor
3%
ALASKA SEAFOOD MARKETING ASSESSMENT 0.5% Before April 2, 2013 - for taxes incurred in 2012 Before April 2, 2014 - for taxes incurred in 2013 Annual return - Imposed only if aggregate value of ALL seafood products produced > $50,000
SALMON ENHANCEMENT TAX Before April 2, 2013 - for taxes incurred in 2012 Before April 2, 2014 - for taxes incurred in 2013 Annual Return
Aquaculture Region:
     Southern Southeast 3%
     Northern Southeast 3%
     Prince William Sound 2%
     Cook Inlet 2%
     Kodiak 2%
     Chignik 2%
     Yakutat 2%
REGIONAL SEAFOOD DEVELOPMENT TAX Before April 2, 2013 - for taxes incurred in 2012 Before April 2, 2014 - for taxes incurred in 2013 Annual Return
Development Region & Gear Type:  
     PWS - Salmon Drift Gillnet 1%
     PWS - Salmon Set Gillnet 1%
     Bristol Bay - Salmon Drift Gillnet 1%
DIVE FISHERY MANAGEMENT ASSESSMENT   Before April 2, 2013 - for taxes incurred in 2012 Before April 2, 2014 - for taxes incurred in 2013 Annual Return
Dive Region: Southeast
     Species:
          Geoduck 7%
          Sea Cucumbers 5%
          Sea Urchins 7%
COMMON PROPERTY FISHERY ASSESSMENT   By October 31, 2013 for chum salmon harvested June 17 through July 31, 2013. By October 31, 2014 for chum salmon harvested June 17 through July 31, 2014. Annual Return
Hidden Falls Hatchery: To be determined
     Species: Chum Salmon
     Stat. Areas: 112-11,21 & 22