Alaska Department of Revenue

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Alcoholic Beverages TaxCPVCorporate Income TaxFisheries Related TaxesGamingLPVMining License TaxMotor Fuel TaxPartnershipsTire FeeTobacco TaxVehicle Rental TaxOther Tax News

11/4/2013	Interest and Payment Regulation
11/4/2013	Additional Notice - Proposed Interest and Payment Regulations
11/4/2013	Public Notice - Proposed Interest and Payment Regulations
8/18/2010	Notice Regarding Upgrade to Online Payment and Filing System

11/4/2013	Interest and Payment Regulation
11/4/2013	Additional Notice - Proposed Interest and Payment Regulations
11/4/2013	Public Notice - Proposed Interest and Payment Regulations
6/1/2011	Adopted Regulations for the Commercial Passenger Vessel Excise Tax effective July 1, 2011
3/30/2011	Commercial Passenger Vessel Proposed Regulations
3/30/2011	Commercial Passenger Vessel Public Notice and Additional Information
8/30/2010	Commercial Passenger Vessel Excise Tax Statute Notice
8/18/2010	Notice Regarding Upgrade to Online Payment and Filing System
10/1/2007	Commercial Passenger Vessel Excise Tax Monthly Return
10/1/2007	Commercial Passenger Vessel Excise Tax Monthly Return Instructions
5/3/2007	Final Regulations - Excise Tax on Travel Aboard Commercial Passenger Vessels

11/26/2013	Notice of Filing Extension
11/21/2013	2013 Corporate Draft Forms Posted
11/4/2013	Public Notice - Proposed Interest and Payment Regulations
11/4/2013	Additional Notice - Proposed Interest and Payment Regulations
11/4/2013	Interest and Payment Regulation
9/12/2013	Notice Regarding Alaska Corporate Income Tax Credit for Qualified Oil and Gas Service Industry Expenditures
2/6/2013	Important Notice Regarding Changes to Alaskas Corporate Income Tax
2/14/2011	Adopted Regulations for the Film Production Tax Credit effective March 4, 2011
11/30/2010	Film Production Tax Credit Public Notice
11/30/2010	Proposed Changes to Film Production Tax Credit Regulations
11/30/2010	Additional Regulations Notice Information
11/23/2010	Adopted Film Production Tax Credit Regulations
8/18/2010	Notice Regarding Upgrade to Online Payment and Filing System
11/30/2009	Film Production Tax Credit Additional Regulations Information
11/29/2009	Proposed Regulations - Film Production Tax Credit
11/29/2009	Public Notice of the Proposed Regulations for the Film Production Tax Credit
10/13/2008	Electronic Filing for Federal Tax Return Information
10/10/2008	Updated - Alaska Corporations with Gulf Coast Hurricane Damage Get Income Tax Extensions
9/22/2008	Alaska Corporations with Gulf Coast Hurricane Damage Get Income Tax Extensions
2/8/2008	Corporate Income Tax Voluntary Disclosure Program
8/8/2007	Final Regulations - Corporate Net Income Tax, Special Rules for Water Transportation Carriers
1/4/2007	Corporate Taxpayers Extension through April 26, 2007

2/12/2014	2013 Alaska Salmon Price Report for Sep-Dec
2/12/2014	2013 Introductory Letter for Sep-Dec
2/12/2014	2013 Introductory Letter for Annual Alaska Salmon Price Report
2/12/2014	2013 Annual Alaska Salmon Price Report
11/5/2013	Additional Notice - Proposed Interest and Payment Regulations
11/4/2013	Public Notice - Proposed Interest and Payment Regulations
11/4/2013	Interest and Payment Regulation
10/15/2013	2013 Introductory Letter for May-Aug
10/15/2013	2013 Alaska Salmon Price Report for May-Aug
7/29/2013	2012 Introductory Letter for Annual Alaska Salmon Price Report
7/29/2013	2012 Annual Alaska Salmon Price Report
6/12/2013	2013 Alaska Salmon Price Report for Jan-Apr
6/12/2013	2013 Alaska Salmon Price Report for Jan-Apr Introductory Letter
5/23/2013	2012 Statewide Average Price List
5/23/2013	2012 Statewide Average Crab Price List
3/7/2013	Common Property Fishery Assessment Proposed Regulations
3/7/2013	Common Property Fishery Assessment Public Notice
3/7/2013	Common Property Fishery Assessment Additional Regulations Notice Information
2/19/2013	2012 Annual Alaska Salmon Production Report
2/19/2013	2012 Introductory Letter for Production Report
2/14/2013	2012 Introductory Letter for Sep-Dec
2/14/2013	2012 Alaska Salmon Price Report for Sep-Dec
10/17/2012	2012 Alaska Salmon Price Report for May-Aug
10/17/2012	2012 Introductory Letter for May-Aug
7/2/2012	2011 Annual Alaska Salmon Price Report
7/2/2012	2011 Introductory Letter for Annual Alaska Salmon Price Report
6/15/2012	2012 Introductory Letter for Jan-Apr
6/15/2012	2012 Alaska Salmon Price Report for Jan-Apr
6/6/2012	Common Property Fisheries Assessment
6/1/2012	New Common Property Fishery Assessment Regulations – Effective June 24, 2012
5/29/2012	2011 Statewide Average Crab Price List
5/29/2012	2011 Statewide Average Price List
3/21/2012	Common Property Fishery Assessment Proposed Regulations – Revised 3/21/12
3/21/2012	Supplemental Public Notice of Proposed Changes to the Common Property Fishery Assessment
2/24/2012	2011 Introductory Letter for Production Report
2/24/2012	2011 Annual Alaska Salmon Production Report
12/8/2011	Common Property Fishery Assessment Proposed Regulations
12/8/2011	Common Property Fishery Assessment Public Notice
12/8/2011	Common Property Fishery Assessment Additional Regulations Notice Information
10/20/2011	Supplemental Public Notice of Proposed Changes to the Fisheries Business Tax Regulations
10/20/2011	2011 Alaska Salmon Price Report for May-Aug
10/20/2011	2011 Introductory Letter for May-Aug
10/6/2011	Proposed Fisheries Business Tax Regulations Public Notice
10/6/2011	Fisheries Business Tax - Additional Regulations Notice Information
10/6/2011	Proposed Fisheries Business Tax Regulations
7/25/2011	2010 Annual Alaska Salmon Price Report
7/25/2011	Introductory Letter for 2010 Annual Alaska Salmon Price Report
6/9/2011	Cover Letter for 2011 January-April Alaska Salmon Price Report
6/9/2011	2011 January-April Alaska Salmon Price Report
5/19/2011	Statewide Average Crab Price List
5/19/2011	Statewide Average Price List
3/10/2011	2010 Introductory Letter for Production Report
3/10/2011	2010 Annual Alaska Salmon Production Report
2/14/2011	2010 Introductory Letter for Sep-Dec
2/14/2011	2010 Alaska Salmon Price Report for Sep-Dec
11/22/2010	2010 Alaska Salmon Price Report for May - Aug
11/22/2010	Introductory Letter for May-Aug 2010 Salmon Price Report
8/18/2010	Notice Regarding Upgrade to Online Payment and Filing System
7/21/2010	2009 Annual Alaska Salmon Price Report
7/21/2010	2009 Introductory Letter for Annual Alaska Salmon Price Report
6/15/2010	2010 Introductory Letter for Jan-Apr
6/15/2010	2010 Alaska Salmon Price Report for Jan-Apr
5/21/2010	2009 Statewide Average Crab Price List
5/21/2010	2009 Statewide Average Price List
10/14/2009	Alaska Salmon Price Report for May-Aug
10/14/2009	Introductory Letter for May-Aug
8/11/2009	2008 Annual Alaska Salmon Price report
8/11/2009	2008 Introductory Letter for Annual Alaska Salmon Price Report
6/19/2009	2009 Alaska Salmon Price Report for Jan-Apr
6/19/2009	2009 Introductory Letter for Jan-Apr
6/12/2009	2008 Statewide Average Price List
6/12/2009	2008 Statewide Average Price List for Crab
2/24/2009	Introductory Letter for Annual Alaska Salmon Price Report
2/24/2009	Annual Alaska Salmon Production Report
2/18/2009	Introductory Letter for Sep-Dec
2/18/2009	Alaska Salmon Price Report for Sep-Dec
11/17/2008	2008 Alaska Salmon Price Report for May-Aug
11/17/2008	2008 Introductory Letter for May-Aug
9/22/2008	2007 Introductory Letter for Production Report
9/22/2008	2007 Annual Alaska Salmon Production Report and Adjustments
5/29/2008	2007 Statewide Average Crab Price List Now Available
5/29/2008	2007 Statewide Average Price List Now Available
3/12/2008	2007 Annual Alaska Salmon Production Report
9/1/2007	May-August 2007 Annual Alaska Salmon Price Report
9/1/2007	Introductory Letter for May-August 2007 Alaska Salmon Price Report
6/1/2007	2006 Annual Alaska Salmon Price Report
6/1/2007	Introductory Letter for 2006 Annual Alaska Salmon Price Report
5/1/2007	Alaska Salmon Price Report for Jan-Apr 2007
5/1/2007	Introductory Letter for Jan-Apr 2007
1/2/2007	2006 Annual Alaska Salmon Production Report
1/2/2007	Introductory Letter for 2006 Production Report
1/1/2007	Alaska Salmon Price Report for Sept-Dec 2006
1/1/2007	Introductory Letter for Sept-Dec 2006 Price Report
6/10/2006	Bristol Bay Regional Seafood Development Tax
6/10/2006	2005 Annual Alaska Salmon Price Report
6/10/2006	Introductory Letter for 2005 Annual Alaska Salmon Price Report

11/4/2013	Interest and Payment Regulation
11/4/2013	Additional Notice - Proposed Interest and Payment Regulations
11/4/2013	Public Notice - Proposed Interest and Payment Regulations
8/18/2010	Notice Regarding Upgrade to Online Payment and Filing System
8/21/2008	New 2008 Gambling Regulations
1/10/2008	Gaming Excess Expense Enforcement Program
12/17/2007	New Regulations Changes
12/13/2007	Public Notice for Proposed Regulation Change
2/23/2007	2005 Gaming Annual Report
11/7/2006	2007 Permittee Application packet now available
10/9/2006	DOR Gaming Regulations 15 AAC 160.820 Changes Adopted
11/17/2005	2005 Statute and Regulation Book and Index
11/5/2005	2004-05 Statute and Regulation Changes
11/4/2005	Adopted 15 AAC 160 Gaming Regulations
9/3/2005	Adopted 15 AAC 160 Gaming Regulations
5/16/2005	Point of Sale Pull-Tab Tracking Advisory Notice
3/14/2005	2005 Gaming Manufacturer List
3/14/2005	2005 Gaming Manufacturer List

11/4/2013	Interest and Payment Regulation
11/4/2013	Additional Notice - Proposed Interest and Payment Regulations
11/4/2013	Public Notice - Proposed Interest and Payment Regulations
8/18/2010	Notice Regarding Upgrade to Online Payment and Filing System
3/11/2009	Important Notice To Large Passenger Vessel Operators
3/27/2008	Important Notice To Large Passenger Vessel Operators
1/3/2008	Text of Regulations for Gaming Tax Aboard Large Passenger Vessels
12/4/2007	Text of the proposed regulations for the Tax on Gaming or Gambling Activities Aboard Large Passenger Vessels

11/4/2013	Interest and Payment Regulation
11/4/2013	Additional Notice - Proposed Interest and Payment Regulations
11/4/2013	Public Notice - Proposed Interest and Payment Regulations
10/22/2012	Important Changes to the Alaska Mining License Tax
8/18/2010	Notice Regarding Upgrade to Online Payment and Filing System

11/4/2013	Interest and Payment Regulation
11/4/2013	Additional Notice - Proposed Interest and Payment Regulations
11/4/2013	Public Notice - Proposed Interest and Payment Regulations
9/9/2013	Qualified Dealer Information
8/30/2013	Qualified Dealer List Now Available
6/11/2013	Motor Fuel Public Notice
6/11/2013	Motor Fuel Proposed Regulations
6/11/2013	Motor Fuel Additional Regulations Notice
8/18/2010	Notice Regarding Upgrade to Online Payment and Filing System
7/16/2009	Reinstatement of Alaska State Motor Fuel Tax on September 1, 2009
8/27/2008	Notice of One Year Suspension of the Alaska State Motor Fuel Tax
7/19/2005	Proposed Motor Fuel Tax Regulations
7/19/2005	Notice of Proposed Changes to Motor Fuel Tax Regulations

11/26/2013	Notice of Filing Extension
11/21/2013	2013 Partnership Draft Forms Posted
11/4/2013	Interest and Payment Regulation
11/4/2013	Additional Notice - Proposed Interest and Payment Regulations
11/4/2013	Public Notice - Proposed Interest and Payment Regulations
9/12/2013	Notice Regarding Alaska Corporate Income Tax Credit for Qualified Oil and Gas Service Industry Expenditures

11/4/2013	Interest and Payment Regulation
11/4/2013	Additional Notice - Proposed Interest and Payment Regulations
11/4/2013	Public Notice - Proposed Interest and Payment Regulations
8/18/2010	Notice Regarding Upgrade to Online Payment and Filing System
7/1/2004	Public Notice - New Fee on Studded Tires

11/5/2013	Public Notice - Proposed Interest and Payment Regulations
11/4/2013	Interest and Payment Regulation
11/4/2013	Additional Notice - Proposed Interest and Payment Regulations
3/15/2013	Tobacco Product Manufacturer Certificate of Compliance due April 30, 2013. Updated form available.
8/18/2010	Notice Regarding Upgrade to Online Payment and Filing System
6/10/2008	Notice - State of Alaska Fire Safe Cigarette Law
1/15/2008	Internet Cigarettes Tax Notice
9/1/2007	FY 2008 Cigarette and Tobacco Summary
7/1/2007	Cigarette Tax Increase - Press Release
7/1/2007	FY 2007 Cigarette and Tobacco Summary
7/11/2006	State works to collect tobacco tax on mail order cigarettes - Press Release
7/1/2006	FY 2006 Cigarette and Tobacco Summary
1/1/2005	Important Notice to Cigarette Licensees Regarding Changes in Alaskas Cigarette Tax Act
1/1/2005	Important Notice to Cigarette Retailers Regarding Changes in Alaskas Cigarette Tax Act
1/1/2005	Cigarette Tax Stamps and Cigarette Shipping Restrictions
1/1/2005	Cigarette Tax Increase

2/6/2014	Public Notice - Vehicle Rental Tax - 15 AAC 52 Proposed Regulation
2/6/2014	Proposed Regulation Vehicle Rental Tax - 15 AAC 52
2/6/2014	Proposed Regulation Vehicle Rental Tax - 15 AAC 52 Additional Regulation Notice Information
11/5/2013	Interest and Payment Regulation
11/4/2013	Additional Notice - Proposed Interest and Payment Regulations
11/4/2013	Public Notice - Proposed Interest and Payment Regulations
5/30/2013	Important Notice Regarding a Change to the Alaska Vehicle Rental Tax
8/18/2010	Notice Regarding Upgrade to Online Payment and Filing System
1/26/2006	Exemptions to Vehicle Rental Tax

2/20/2014	Job Posting: Revenue Audit Supervisor II
2/12/2014	Buying and Selling Film Tax Credits: Under AS 43.05.230 all taxpayer documents are considered confidential. If a taxpayer is interested in purchasing film tax credits and would like to be added to an interested-party list to be published online, please provide a “Release of Confidential Information” letter to the Alaska Film Office. The letter should be on official company letterhead and signed by an authorized person of the company. After the film office receives the waiver letter providing the authority to release confidential information, the film office will confirm the validity of the letter and publish the taxpayer contact information on the website. The film office will direct interested persons holding tax credits available for purchase to the website. The film office already publishes the producer’s name and its contact information as final tax credits are awarded. Follow the link for more information and for a letter example.
1/30/2014	The Alaska Film Office has published Frequently Asked Questions (FAQ’s). These FAQ’s provide general information about the film production tax incentive program. The information provided is intended for basic guidance of the steps to participate in the program and are not intended to, nor do they, replace the official statutes which contain complete details and requirements of the program. In no way, do these guidelines replace the statutory language nor reflect any predetermined intent prior to the regulation process.
1/24/2014	Clarification of Alaskan business license requirements under AS 44.25: The producer must have an Alaskan business license. There is no statutory business license requirement for vendors except for the three categories specified and defined in the statute (intrastate travel, musicians, and payroll services). The CPA must verify the business license status of these items. The CPA does not verify that all other vendors have Alaskan business licenses. The producer does need to follow all the laws of the state during the production. The statute states that the producer must follow all laws, it does not state that the vendors paid by the producer must follow all state laws. The compliance/accountability will be later during the best interest of the state determination. We want to encourage the producer at the time of qualification that it will be in their best interest to follow all laws and hire legitimate businesses. Legitimate businesses are businesses properly licensed to do business in the State of Alaska, and this includes loan-out companies, if applicable.
1/22/2014	The film tax credit applications and the residency affidavit have been modified to correctly reflect the treatment of compensation paid to above-the-line (ATL) personnel through an entity representing producers, directors, writers, and principal actors (loan-out company). If the payment is made through a loan-out company to an ATL member who is a non-resident or a resident ineligible for the permanent fund dividend as defined in statute, the compensation, even though reported as other contracted services, and not wages, is calculated at 5% plus the defined increases, and not 30%.
1/2/2014	2013 Shared Taxes
12/6/2013	The Film Production Tax Credit Final Application is now available and has been published on the Alaska Film Office website. In addition, we have published a Residency Affidavit that must be completed and submitted with a Final Application for each Alaska resident in which a credit was claimed for resident wages.
12/4/2013	2013 Revenue Sources Book: Fall
11/4/2013	Interest and Payment Regulation
11/4/2013	Additional Notice - Proposed Interest and Payment Regulations
11/4/2013	Public Notice - Proposed Interest and Payment Regulations
10/30/2013	The Application for Qualification of a film tax credit has been modified to reflect changes to the treatment of interstate transportation and shipping costs. The costs must be directly related to the production and incurred in the state. We will allow 50% of interstate transportation and shipping costs. This will be further defined in regulation.
10/30/2013	Buyer/Seller Work-in-Progress: Under AS 43.05.230 all taxpayer documents are considered confidential. If a taxpayer is interested in purchasing film tax credits and would like to be added to an interested-party list to be published online, please contact the Alaska Film Office
9/17/2013	Public Letter to Alaskan-Licensed Certified Public Accountants who are interested in providing verification services for the film production tax credit
8/21/2013	Corporate Notice of Amended Returns
4/9/2013	Job Posting: Oil and Gas Revenue Auditor I
4/9/2013	Job Posting: Oil and Gas Revenue Auditor I
4/9/2013	Job Posting: O&G Revenue Auditor II
4/9/2013	Job Posting: Oil and Gas Revenue Auditor III
4/5/2013	2013 Spring Forecast
2/4/2013	2012 Annual Report
1/16/2013	2012 Shared Taxes Available
12/4/2012	2012 Fall Revenue Sources Book
9/26/2012	Job Posting: Economist
4/16/2012	Job Posting: Petro Economist II
4/16/2012	Job Posting: Petro Economist II
4/8/2012	Job Posting: Chief Petroleum Economist / Audit Master
4/6/2012	2012 Spring Forecast
2/2/2012	2011 Annual Report
11/30/2011	Shared Taxes 2011 Report
5/11/2011	Sales Tax
5/11/2011	Tax Revenue Information Management System Study
4/6/2011	2011 Spring Forecast
12/3/2010	2010 Fall Revenue Sources Book
11/29/2010	Preliminary Fall 2010 Forecast
8/18/2010	Notice Regarding Upgrade to Online Payment and Filing System
8/18/2010	Notice Regarding Upgrade to Online Payment and Filing System
8/18/2010	Notice Regarding Upgrade to Online Payment and Filing System
8/18/2010	Notice Regarding Upgrade to Online Payment and Filing System
8/18/2010	Notice Regarding Upgrade to Online Payment and Filing System
8/18/2010	Notice Regarding Upgrade to Online Payment and Filing System
4/9/2010	2010 Spring Forecast
12/10/2009	Fall 2009 Revenue Sources Book
4/10/2009	Spring 2009 Forecast
4/9/2009	Job Posting: Economist III
1/16/2009	Public Notice: Proposed Regulations for Confidential Information, Property Tax
1/16/2009	Additional Regulation Information for Public Notice: Proposed Regulation for Confidential Information, Property Tax
1/16/2009	Public Notice: Text of Proposed Regulation for Confidential Information, Property Tax
12/9/2008	2008 Fall Revenue Sources Book
10/28/2008	Job Posting: Corp Inc Tax Auditor I
10/28/2008	Job Posting: Corp Inc Tax Auditor II
10/28/2008	Job Posting: Corp Inc Tax Auditor III
10/28/2008	Job Posting: Corp Inc Tax Auditor IV
10/8/2008	Job Posting: Systems Programmer II
10/6/2008	Job Posting: Tax Technican I
10/6/2008	Job Posting: Tax Technican II
10/6/2008	Job Posting: Tax Technician III
9/16/2008	Job Posting: Tax Technican I
9/16/2008	Job Posting: Tax Technican II
9/16/2008	Job Posting: Revenue Appeals Ofcr I
9/16/2008	Job Posting: Revenue Appeals Ofcr II
7/28/2008	Job Opening: Administrative Assistant
4/11/2008	Spring 2008 Forecast
3/14/2008	Preliminary Spring 2008 Revenue Forecast available
3/8/2008	Notice to Taxpayers regarding use of email systems
2/5/2008	Tax Division 2007 Annual Report
2/1/2008	Shared Taxes 2007 Report
1/10/2008	2007 Fall Revenue Sourcesbook