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Severance Tax

View Denali Borough Code 3.30 Severance Tax

A tax is levied on the severance of gravel, coal, and limestone within the borough The current tax rate for the severance of gravel, coal, and limestone is $0.05 per ton. 

  • Severance tax registration is required annually by January 1 for regular registration, by April 1 for seasonal registration, or before commencing operations for a new business. A severer whose main business is located within the Denali Borough and has been in operation for five consecutive years may apply for a five-year registration.
  • 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.