Alaska Taxation

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Online Resources[edit | edit source]

None at this time

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Why Use Tax Records[edit | edit source]

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.

How to Use Tax Records for Alaska[edit | edit source]

County Level[edit | edit source]

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

State Level[edit | edit source]

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Archives (address, email, and phone # listed below in Resources) has published both the Record Group Inventory and the unpublished Series Inventories and Container List that cover the Department of Revenue records, including territorial records.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  • RG 321 Territorial Banking Board, 1914'58 (unpublished Series Inventories and Container Lists).[1]

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[edit | edit source]

Alaska State Archives
PO Box 110571
Juneau, AK 99811-0571
395 Whittier Street
Juneau, AK 99801
Telephone: (907) 465-2270
Searchable Indexes

Tax Laws[edit | edit source]

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.

References[edit | edit source]