Difference between revisions of "Alaska Commissioner of the Department of Revenue"
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P.O. Box 110400<br>
P.O. Box 110400<br>
Revision as of 15:10, 17 April 2012
Alaska State Executives
| Governor • Lieutenant Governor |
Attorney General • Comptroller
Natural Resources Commissioner
The current officeholder is Bryan Butcher, who was appointed by Governor Sean Parnell in January 2011. Like other appointed department heads in Alaska, Butcher serves at the pleasure of the governor and does not need to be reappointed.
Before becoming commissioner, Butcher was the Director of Governmental Relations and Public Affairs for the Alaska Housing Finance Corporation for eight years, and Vice President of the Alaska Gasoline Development Corporation. He also worked in the Alaska legislature as a finance committee aide.
The revenue commissioner's authority derives from Alaska statute, which identifies him as the "principal executive officer" of the Department of Revenue.:
Alaska Statutes, Title 44, Chapter 25, Section 10
|The principal executive officer of the Department of Revenue is the commissioner of revenue.|
Like all principal executive officers in the Alaska government, the revenue commissioner must "furnish corporate surety bonds in the instance and amount required by law," the cost of which is paid by the state. Otherwise, there are no special qualifications for the office of commissioner of revenue.
Alaska Statutes, Title 44, Chapter 23, Section 50
|The principal executive officer of each department and subordinate officials shall furnish corporate surety bonds in the instance and amount required by law or determined by the governor upon recommendation of the commissioner of administration. The state shall pay the cost of the bond. The attorney general shall approve the form of the bond.|
The revenue commissioner, like all Alaska executive department heads, is appointed by the governor and subject to confirmation by a majority of the members of the legislature. He serves at the governor's pleasure.
Alaska Statutes, Title 39, Chapter 5, Section 20
|The governor shall appoint the head of each principal executive department in the state government. Each appointment is subject to confirmation by a majority of the members of the legislature in joint session.|
There are no term limits for the office of revenue commissioner. The officeholder serves at the pleasure of the governor.
Alaska law does not prescribe any particular procedure for dealing with vacancies. It is the governor's responsibility to appoint a new revenue commissioner, subject to approval from the legislature.
The Department of Revenue, under the leadership of its commissioner, is directed to:
- Enforce the tax laws of the state
- Collect, invest, and manage all revenues except those collected by other departments
- Register cattle brands
- Manage the power development fund
The commissioner of revenue himself has the following statutory duties:
- exercise general supervision and direct the activities of the Department of Revenue;
- supervise the fiscal affairs and responsibilities of the department;
- prescribe uniform rules for investigations and hearings;
- keep a record of all departmental proceedings, record and file all bonds, and assume custody of returns, reports, papers, and documents of the department;
- adopt a seal and affix it to each order, process, or certificate issued by the commissioner;
- keep a record of each order, process, and certificate issued by the commissioner, and keep the record open to public inspection at all reasonable times;
- hold hearings and investigations necessary for the administration of state tax and revenue laws;
- except as provided in AS 43.05.405 - 43.05.499 and in AS 44.64.030, hear and determine appeals of a matter within the jurisdiction of the Department of Revenue and enter orders on the appeals that are final unless reversed or modified by the courts;
- issue subpoenas to require the attendance of witnesses and the production of necessary books, papers, documents, correspondence, and other things;
- order the taking of depositions before a person competent to administer oaths;
- administer oaths and take acknowledgments;
- request the attorney general for rulings on the interpretation of the tax and revenue laws administered by the department;
- call upon the attorney general to institute actions for recovery of unpaid taxes, fees, excises, additions to tax, penalties, and interest;
- issue warrants for the collection of unpaid tax penalties and interest and take all steps necessary and proper to enforce full and complete compliance with the tax, license, excise, and other revenue laws of the state;
He also acts as the treasurer of the state's public school trust fund, which he or she manages and invests.
DivisionsThe Department of Revenue is composed of several divisions:
- Commissioner's Office
- Administrative Services
- Permanent Fund Dividend
- Tax Division, Juneau and Anchorage
- Child Support Services
- Alaska Housing Finance Corporation
- Alaska Mental Health Trust Authority
- Long-Term Care Ombudsman
- Alaska Municipal Bond Bank Authority
- Alaska Permanent Fund Corporation
- Alaska Natural Gas Development Authority
- Alaska Retirement Management Board
In 2010, the commissioner of revenue received compensation in the amount of $135,000. The commissioner's salary is bound to a range determined by statute; it must be no less than Range 28 of the Alaska executive branch employee salary schedule nor more than Range 30.
P.O. Box 110400
333 W. Willoughby, 11th Floor SOB
Juneau, AL 99811
Phone: (907) 465-2300
- Alaska Department of Revenue, "Commissioner's Office," accessed June 2, 2011.
- Alaska Legal Resource Center, "Title 44, Chapter 25, Section 10," accessed June 2, 2011.
- Alaska Legal Resource Center, "Alaska Statutes 39.05.050," accessed June 1, 2011.
- Alaska Legal Resource Center, "Alaska Statutes 39.05.020," accessed June 1, 2011.
- Alaska Legal Resource Center, "Alaska Statutes 44.25.020," accessed June 2, 2010.
- Alaska Legal Resource Center, "Alaska Statutes 43.05.010," accessed June 6, 2011.
- The Council of State Governments, "Book of the States 2010, Table 4.11," accessed May 20, 2011.
- Alaska Legal Resource Center, "Alaska Statutes 39.20.080, accessed June 1, 2011.
State of Alaska
|State executive officers||
Governor | Lieutenant Governor | Attorney General | Comptroller | Commissioner of the Department of Revenue | Commissioner of Education | Director of Insurance | Director of Agriculture | Commissioner of Natural Resources | Commissioner of Labor and Workforce Development | Regulatory Commission |