Accounting and Collections
The Accounting and Collections group processes and deposits payments, and reconciles revenues recorded in the Tax Division’s tax database to the state’s accounting system, IRIS – the Integrated Resource Information System. Accounting and Collections applies payments, issues refunds, makes corrections to accounts, and processes IRIS financial journal entries when required.
Accounting and Collections processes financial journal entries to ensure that tax revenues are deposited into certain funds as required by the Alaska Constitution and state statutes.
The group also collects taxes on delinquent tax accounts and takes enforcement actions, such as filing liens, levying assets and garnishing Permanent Fund Dividends. The group approves tax clearances from state agencies that are making final payment on state contracts, summarizes and reports financial data, and provides financial oversight and control of agency accounting functions.
In addition, the group distributes taxes and fees to communities in accordance with requirements for the statutory portion of tax collected. The taxes and fees that are subject to sharing are alcoholic beverage, aviation motor fuel, commercial passenger vessel, electric cooperative, fisheries business, fishery resource landing, and telephone cooperative.
The Tax Division publishes an annual shared tax report that summarizes the amounts shared with each community. The annual report, which is available online at www.tax.alaska.gov, includes information regarding the shared taxes and fees program.
Contact Pam Verschoor at (907) 465-3776.
The Administrative Support group provides administrative support to the Tax Division’s Anchorage and Juneau offices. The group 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 Erika Klawonn at (907) 465-3692.
The Appeals group conducts informal conferences for all tax types and gaming in order to issue informal conference decisions. The group represents the Tax Division along with the Department of Law in disputed tax cases before the Office of Administrative Hearings. The group also performs special projects requiring legal, technical or tax interpretation.
Contact Hollie Kovach at (907) 269-6620.
|Charitable Gaming Group
The Charitable Gaming group issues permits and licenses, accepts filings and payments, and conducts reviews and audits to determine compliance with the Alaska Gaming Reform Act (AS 05.15).
Contact Katrina Mitchell at (907) 465-3410.
The Corporate Income Tax group examines and audits corporate net income tax returns, including oil and gas corporate income tax returns.
The unit conducts compliance activities, including securing returns from businesses required to file tax returns, comparing internal data with information from external agencies (such as the Alaska Department of Commerce, Community and Economic Development) to identify potential taxpayers, and follows up on compliance leads from internal and external sources. The group also assists with updating corporate tax return forms to reflect changes in federal and Alaska tax laws.
Contact Robynn Wilson at (907) 269-6634.
The Criminal Investigation Unit investigates suspected violations of tax and gaming statutes and regulations for the Excise group in the Tax Division. There are currently 12 tax types the Criminal Investigations Unit is responsible for investigating. Of the 12 tax types, tobacco, gaming, vehicle rental, motor fuel, and marijuana taxes make up the majority of the Criminal Investigation Unit’s Tax program cases and compliance work.
Contact Chief Investigator David Dishman at (907) 269-1046.
The Economic Research group is responsible for monitoring and forecasting state revenues. Each fall, the group publishes the Revenue Sources Book, an annual publication containing historical and forecasted revenue information to assist the governor and Alaska Legislature in developing the state’s budget. The group also publishes a spring update to the forecast.
The Economic Research group also publishes and reports important oil and gas data, including average Alaska North Slope crude oil prices and daily production. Economic Research monitors trends and forecasts tariffs of oil and gas pipelines, and marine transportation costs. The group also assists in economic analysis for valuation of oil and gas pipelines for property tax purposes.
Additionally, the Economic Research group analyzes, and makes recommendations on potential changes to the state’s tax structure and fiscal system. The group estimates and presents the fiscal impact of changing taxes on stakeholders, including fiscal notes and other analysis relating to proposed legislation.
Contact Dan Stickel at (907) 465-3279.
The Excise Tax group is responsible for licensing, administrating, examining and auditing of 14 programs. The group licenses mining operations, alcoholic beverage manufacturers and distributors, tobacco manufacturers and distributors, and motor fuel qualified dealers.
The Excise group also examines and audits returns for the following tax types: alcoholic beverages, cigarettes and tobacco, commercial passenger vessel, large passenger vessel gambling, marijuana, mining, motor fuel, regulatory cost, telephone and electric cooperatives, tire fee and vehicle rental. Additionally, the group administers the film incentive program, motor fuel claims for refund, and the tobacco master settlement agreement compliance.
Contact Kelly Mazzei at (907) 269-1018.
The Fisheries Tax unit examines and audits returns for the following tax types: fisheries business, fishery resource landing, salmon enhancement, regional seafood development, dive fishery management, and the Alaska seafood marketing assessment, and common property fishery assessment.
The unit licenses fisheries businesses that process, catch 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.
The unit administers the fish processor surety bonding program as surety against future claims from employees, fishermen and tenders.
The unit also administers the salmon production, and wholesale salmon price report programs, examines reports filed by large processors, and publishes tri-annual price reports, as well as annual reports for both price, and production.
Contact Elizabeth Nudelman at (907) 465-3695.
|Imaging and Data Management
The Imaging and Data Management group consists of five distinct, but related components: incoming and outgoing mail processing, imaging, data entry, forms creation and revision, and publications.
The group currently processes the majority of the Tax Division’s incoming and outgoing mail, including tax returns, license and permit applications, and payments. The group captures images of forms submitted on paper, such as tax returns, license applications and reports, and enters the information into databases for examination and/or audit.
The group reviews and revises all tax forms and instructions for public use, and for programmers to design the division’s tax-processing programs: Revenue Online, KOFAX, the Tax Revenue Management System (TRMS) and Modernized eFile (MeF) schemas for combined federal/state tax filing.
The group also edits content, writes and designs layouts for the Tax Division’s publications – including co-editing the Revenue Sources Book, and editing the annual report – as well as for the division’s public-facing webpages and intranet.
Contact John Doogan at (907) 465-6112.
|Information Technology Group
The Information Technology group maintains the Tax Division's application systems, websites and imaging systems. The group researches, coordinates, develops and implements technical upgrades that enhance customer service to Alaska's taxpayers.
Contact the IT group at (907) 465-2369.
|Oil and Gas Production Tax Unit
The Oil and Gas Production Tax unit examines and audits oil and gas production tax returns and tax credit certificate applications. The unit is responsible for assessing additional tax due, issuing tax credits for exploration, credits for capital expenditures, and credits for certain losses. The unit also processes the cash purchases of eligible tax credit certificates.
Each quarter, the unit calculates prevailing values for gas produced from the Cook Inlet and from the Alaska North Slope.
Monthly data collected by the unit includes current oil and gas sales contracts and invoices, lease expenditure data, joint interest billings, and production data. These data are used in audits and economic analyses.
The unit also assists in the issuance of Advisory Bulletins on oil and gas matters, regulatory interpretations, and assists in development and drafting of regulations.
Contact Jenny Rogers at (907) 269-1015 or Destin Greeley at (907) 269-6642.
|Oil and Gas Property Tax
The Oil and Gas Property group administers the oil and gas property tax as set forth in AS 43.56. The group sets values annually on all oil and gas exploration, production, and pipeline transportation property located in Alaska as of the Jan. 1 lien date.
The Oil and Gas Property group acts as an intermediary between the taxpayer, state or municipality to rectify disputes. The group processes appeals when taxpayers dispute values. It generates a preliminary tax roll by March 1 of each year. The Oil and Gas Property group certifies the tax roll by June 1 of each year, and processes billings and collections.
Contact the group's tax technician at (907) 269-1027.