Tax Information & Instructions
Tax Registration
Tax registration applications must be submitted online using the tax registration link found under each applicable tax type. Delinquent or missing registrations are subject to penalties under Denali Borough Code.
Regular Registration - Due annually by January 1st!
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For entities operating year-round or filing more quarters than a seasonal registration
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Requires a tax return to be filed for all four quarters
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A late or missing registration is subject to a $250 penalty
Seasonal Registration - Due annually by April 1st!
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For entities operating between March 1 and September 30
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Requires a tax return to be filed for two quarters (April to June and July to September)
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A late or missing registration is subject to a $250 penalty
A new business must register before commencing operations. An established business that was not operating in the prior calendar year will be considered a new business for borough tax registration purposes.
*Severance Tax operators may be eligible for a 5-year tax certificate.
Tax Returns
Tax returns must be submitted online using the tax return link found under each applicable tax type. Delinquent tax returns and/or tax payments are subject to penalties under Denali Borough Code.
- A late or missing tax return is subject to a $25 penalty
- A late or missing tax remittance is subject to a penalty of 10% of taxes owed for up to 30 days after quarter due date, an additional 15% of taxes owed for over 31 days late, and interest on owed taxes
Quarterly tax returns and tax remittance is due the last day of the month following the quarter end, or the next day the Borough office is open if that day falls on a day the Borough is closed.
Tax Payment Methods
Tax payments are accepted online, by mail, or in person. Delinquent returns and/or tax payments are subject to penalties under Denali Borough Code.
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Pay Online: Electronic payments are accepted through Value Payment Systems. All payments are processed immediately and the date is equal to the time you completed the transaction. Payment must be received by the return due date to not be delinquent. A convenience fee of 2.95% (minimum $1.95) will be charged for all debit or credit card payments and a $1.95 fee will be charged for eCheck payments.
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By mail: Check payments mailed to P.O. Box 480 Healy, AK 99743 must be postmarked by the return due date to not be delinquent.
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In person: Cash or check payments must be received at the Borough Office by the end of business day on the day the return is due to not be delinquent.
Tax FAQ
The Tax FAQ provides answers to commonly asked borough tax questions. For additional questions, contact tax@denaliborough.com.