Alaska Taxation

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Online Resources
None at this time

Why Use Tax Records
By studying several consecutive years of tax records you may determine when a young men came of age, when individuals moved in and out of a home, or when they died leaving heirs. Authorities determined wealth (real estate, or income) to be taxed. Taxes can be for polls, real and personal estate, or schools.

Tax record content varies and may include the name and residence of the taxpayer, description of the real estate, name of original purchaser, description of personal property, number of males over 21, number of school children, slaves, and farm animals. Tax records usually are arranged by date and locality and are not normally indexed. Tax records can be used in place of missing land and census records to locate a person’s residence.

County Level
Alaska does allows local governments to collect their own sales taxes.

State Level
The Department of Taxation was an agency of the Territory of Alaska, and the Department of Revenue was an agency of the State of Alaska. When Alaska became a state, the Department of Revenue absorbed many of the functions of the seven territorial agencies.

The Alaska State Archives (address, email, and phone # listed below in Resources) has published both the Record Group Inventory and the unpublished Series Inventories and Container List that cover the Department of Revenue records, including territorial records. The state archives also has records created by the following territorial agencies having revenue or taxation functions: (RG=Record Group)


 * RG 103 Territorial Department of Taxation, 1949'52.
 * RG 105 Office of the Territorial Treasurer, 1913'57 (Series Inventories and Container Lists).
 * RG 106 Territorial Department of Audit, Series 102, Fox Brand Program, 1923'43 (Series Inventory and Container Lists).
 * RG 321 Territorial Banking Board, 1914'58 (unpublished Series Inventories and Container Lists).

Alaska file of the Revenue-Cutter Service 1867-1914 : pamphlet accompanying microcopy no. 641 to be viewed only at The Family History center in Salt Lake.

Resources
Alaska State Archives Searchable Indexes PO Box 110571 Juneau, AK 99811-0571 395 Whittier Street Juneau, AK 99801 Telephone: (907) 465-2270 [mailto:archives@alaska.gov E-mail]

Tax Laws
Alaska has no individual tax but does have a state corporate income tax, it also has no state sales tax. Alaska has an annual Permanent Fund Dividend, derived from oil revenues, for all citizens living in Alaska after one calendar year, except for some convicted of criminal offenses.