Other Taxes

Frequently Asked Questions





Sections:
  • Other Taxes FAQ



  • Other Taxes FAQ

    Who is subject to the electric cooperative tax?
    Does Alaska have an estate tax?
    Regulatory Cost Charges
    Who is subject to the telephone cooperative tax?


  • Who is subject to the electric cooperative tax?

  • Qualified electric cooperatives recognized under AS 10.25.25 are subject to the tax which is based on kilowatt hours furnished. Taxes are based on calendar year activity and due before March 1 of the following year.

  • Does Alaska have an estate tax?

  • In accordance with the repeal of the federal state death tax credit, for decedents who died after December 31, 2004, DOR will no longer require:

    a. Executers to file a Preliminary Notice and Report (AS 43.31.111), or
    b. Executers to file a copy of the federal estate tax return with the state (AS 43.31.121).

    For decedents who died after December 31, 2004, DOR will no longer issue:

    a. Tax receipts to executers (AS 43.31.181),
    b. Certificates of non-liability (AS 43.31.250).

    If you represent the estate of a decedent who died on or before December 31, 2004, please contact Kevin Dean at 907.465.2320 to request a Preliminary Notice and Report form.

  • Regulatory Cost Charges

  • RCCs are due before the 30th following each calendar quarter. RCCs apply only to regulated utilities. If you have question about the RCC program, contact the Regulatory Commission of Alaska at:

    Phone: 907-276-6222
    Fax: 907-276-0160
    RCA
    1016 W 6th Ave
    Anchorage Ak 99501-1963

  • Who is subject to the telephone cooperative tax?

  • Qualified telephone cooperatives recognized under AS 10.25.550 are subject to the tax which is based on revenue. Taxes are based on calendar year activity and due before March 1 of the following year.