Alert The Tax Division offices will be closed on Friday, November 24 for a mandatory furlough day and will reopen Monday, November 27. Revenue Online will remain available to conduct business. Should you need assistance during this time, please call the mainline of the respective office location: Anchorage at 907. 269-6620 or Juneau at 907.465.2320, and leave a message.


Other Taxes
2015 Annual Report


Other Taxes Reports




Regulatory Cost Charges


Utilities AS 42.05.254(e), Pipeline AS 42.06.286(c)

Description

Alaska levies regulatory cost charges (RCC) on regulated utilities. The charges fund the Regulatory Commission of Alaska (RCA) that regulates utilities and pipeline carriers in Alaska. Regulated utilities collect charges from consumers and remit the collections to the Department of Revenue’s Tax Division.

The RCA is responsible for RCC returns and reports, and the division is responsible for reporting the revenue received.

Rate

Rates are available on the Alaska Regulatory Commission’s website at http://rca.alaska.gov/RCAWeb/RCALibrary/SampleMonthlyRates.aspx.

Returns

Quarterly returns and payment of RCCs are due on the 30th day following the calendar quarter. Utilities and carriers are required to file a copy of the return with the RCA.

Exemptions

Utilities not regulated by RCA are exempt from the RCC program.

Disposition of Revenue

The division deposits all revenue derived from the RCC program into the General Fund. The Alaska Legislature may make appropriations from the General Fund to fund RCA based on regulatory cost charges collected.

History

1992 – The Legislature enacted the RCC program to fund RCA’s costs of regulating utilities. The RCC legislation provided for a sunset date of December 1994. Rates went into effect through regulations that became effective in November 1992.

1994 – In the fall of 1994, RCA promulgated regulations that established RCC rates for FY 1995 on an annualized basis. The regulations took effect in December 1994.

1995 – The Legislature reauthorized the RCC program, effective June 1995. In October 1995, RCA adopted regulations to reestablish quarterly payments.

1999 – The Legislature authorized separate RCC rates for each regulated utility and changed the methodology for calculating rates.

2007 – The RCA implemented online report filing through the its website. RCA assumed responsibility for processing returns and collecting data; the division continued to collect revenue as required by statute.

2012 – The RCA required mandatory electronic filing and service in all docket proceedings effective February 2012, with an opportunity for a waiver.

FY 2016 Statistics

Total RCC collections in FY 2016 were $838,183.







Get Adobe Reader