Alaska Administrative Code Title 15 - Revenue
Here’s a comprehensive overview of Alaska Administrative Code – Title 15: Revenue:
📌 Broad Structure
Title 15 governs Alaska’s revenue laws, including tax collection, excise duties, and fiscal administration. It is organized into various chapters each addressing a specific topic (regulations.justia.com).
🗂️ Chapters (as listed by Justia)
Chapter 05 – Administration of Revenue Laws
Chapter 10 – [Repealed]
Chapter 19 – Multistate Tax Compact
Chapter 20 – Alaska Net Income Tax
Chapter 21 – Oil and Gas Corporate Income Tax
Chapter 23 – Alaska Permanent Fund Dividend
Chapter 35 – Coin‑Operated Devices & Punchboards
Chapter 40 – Motor Fuel Tax
Chapter 50 – Cigarette Tax
Chapter 52 – Transportation Taxes
Chapter 55 – Oil & Gas Production Tax + Oil Surcharge
Chapter 56 – Oil & Gas Exploration, Production & Pipeline Property Tax
Chapter 58 – Oil & Gas Reserves Ad Valorem Tax
Chapter 60 – Alcoholic Beverage Excise Tax
Chapter 61 – Marijuana Tax
Chapter 65 – Mining License Tax
Chapter 70 – Alaska Business License Tax
Chapter 75 – Fisheries Business Tax
Chapter 76 – Salmon Enhancement Tax
Chapter 77 – Fishery Resource Landing Tax
Chapter 80 – Salmon Prices
Chapter 90 – Alaska Gasline Inducement Act Provisions
Chapter 98 – Tire Fees
Chapter 104 – Alcoholic Beverage Control Board (relocated)
Chapter 105 – Authorized Games of Chance & Skill (repealed)
Chapter 112 – Alaska Retirement Management Board
Chapter 114 – Management of Teachers’ Retirement Funds
Chapter 116 – Common Property Fishery/Seafood Marketing Assessment
Chapter 118 – Health & Safety
Chapter 125 – Child Support Enforcement
Chapter 133 – Alaska Science & Technology Foundation (relocated)
Chapter 137 – State Funds Investment & Management
Chapter 139 – Public Employees Retirement Fund (repealed) (regulations.justia.com, aws.state.ak.us).
🔍 Highlights from Selected Chapters
Chapter 05 – Revenue Law Administration
Covers appeal procedures, informal conferences, formal hearings, motions, and department decisions. It sets out timelines, filing requirements, and specific rules for Permanent Fund Dividend (PFD) appeals (pfd.alaska.gov).
Chapter 20 – Net Income Tax
Article 3, e.g., § 15 AAC 20.320, details how to attribute income for jointly owned businesses and passthrough entities (regulations.justia.com).
The chapter includes rules for individual and corporate net income tax, including standard apportionment and specialized provisions for financial, oil, and gas organizations (regulations.justia.com).
Chapter 23 – Permanent Fund Dividend
Defines eligibility rules and filing procedures (§15 AAC 23.103–.340), including sponsor filings, electronic signatures, allowable absences, charitable contributions, raffles, and appeals (pfd.alaska.gov).
Chapter 75 & 77 – Fisheries Taxes
Chapter 75 covers fisheries business tax; Chapter 77 details landing taxes, including weights and recovery rates (§ 15 AAC 77.045) (casetext.com).
🆕 Recent Updates & Effective Regulations
15 AAC 75: Shellfish Common Property Assessment—filed 12/22/2023, effective 1/21/2024 (aws.state.ak.us).
15 AAC 125: Updates to Child Support Services—filed 8/16/2022, effective 9/15/2022 (aws.state.ak.us).
15 AAC 60.310: Alcohol excise tax rule updated—filed 4/28/2021, effective 5/28/2021 (aws.state.ak.us).
✅ Summary
Title 15 is the backbone of Alaska's revenue regulation, spanning across income tax, excise duties, oil and gas levies, fisheries, PFD, and license fees.
It includes administrative and appeals provisions as well as detailed tax-related rules.
Regular updates occur via the Administrative Register (e.g., shellfish tax in 2024).
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