Alaska Mining License Application Instructions

Mining License Application Instructions
Form 661i
Instructions for the Alaska Mining Application
What’s New
The Alaska Department of Revenue’s Tax Division implemented
a new tax revenue management system. The system allows
taxpayers to file their mining license application electronically and
allows the Tax Division to process the applications faster.

General Information
Who must obtain a mining license?

A person engaged in one or more of the following activities in
the state is in the business of mining and must obtain a mining
license:
1. A person owning and operating a mining
property (owner/operator);
2. A person owning a mining property and receiving lease or royalty payments based on
production from the property (owner/lessor);
3. A person leasing a mining property from
another person and operating the property
(lessee/operator);
4. A person possessing a mineral interest,
whether an economic or production interest,
in a producing property (for instance,
working or operating interests, net profits,
overriding royalties, carried interests, and
production payments); and/or
5. A person who is temporarily exempt from
taxation under Alaska Statute 43.65.010(a)
and holds a Certificate of Exemption.

Who is not required to obtain a mining license?
1. A person whose mining activities are limited
to exploration;
2. A person who mines quarry rock, sand and
gravel, and/or marketable earth exclusively; or
3. A person who holds mineral interests as
described in No. 4 above in undeveloped
and non-producing properties.

The License Application (Form 661)
There is no fee to apply for a mining license. Once the Tax
Division receives a completed and signed application, the
division will issue a mining license to the applicant.
A mining license application must be submitted for each mining
operation in Alaska. A person owning several mining properties
that constitute a single mining operation may apply for one license.

License application filing due date

The mining license expires on April 30 of each year and must
be renewed by May 1 by submitting a license application (Form
661).

Filing your application

Taxpayers are encouraged to file their application on Revenue
Online at http://online-tax.alaska.gov.

Or you may file a paper application by mail. Paper applications
are available on the Tax Division’s website at www.tax.alaska.
gov. Go to the “Tax Types” tab toward the top of the page, then
select “Forms.”
Submit the completed, signed application to the Tax Division at
the following address:
		
		
Alaska Department of Revenue
		
Tax Division
		
P.O. Box 110420
		
Juneau, AK 99811

How to Complete the Application
The annual license application is used to apply for a new mining
license or renew a current mining license. Mark the appropriate
box. If the applicant is applying to renew an existing license, enter
the current license number.
The mining license tax year is the same as the applicant’s tax
year for federal income tax purposes. It is not necessary to enter
Dec. 31 if the applicant has a standard calendar year-end. Only
applicants with a fiscal year-end (such as June 30), should
enter the tax year-end.

Applicant Information
The Alaska Department of Revenue has adopted federal tax
guidelines to determine who the applicant is.
If the applicant is required to include, or elects to include, his
or her mining income on his or her individual federal tax return
(Form 1040), the applicant is considered an individual for mining
license tax purposes. An individual must use his or her name
and a Social Security number (SSN). An individual can conduct
business as a sole-proprietor, single-member LLC, and/or “doing
business as” (dba). Enter a business name (dba) in the box
provided, if applicable.
The applicant can be licensed and operate as a separate
legal entity, under the business entity name, but only if the
applicant files that way for federal tax purposes. For example,
a partnership must file a federal Form 1065 to be considered a
legal partnership; otherwise the applicant is an individual and
must use a SSN. Examples of separate legal entities include
corporations, partnerships, multiple-member LLCs and joint
ventures. Enter the business entity name and use its federal
Employer Identification Number (FEIN or EIN).
Enter valid contact information. The primary mailing address
is the Tax Division’s default mode of communication. Enter a
secondary (seasonal) address, if applicable. The applicant must
notify the Tax Division of address changes. Enter a contact
person’s name and phone number if the contact person is
different from the applicant.

Property Information
Enter the general property location. This can be the name of the
site, stream or creek. It can be a milepost or other landmark.

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Enter the property coordinates. The coordinates include
the meridian, township (north/south), range (east/west) and
section identifiers, and may be recorded on your land-use
application(s) and permit(s). For assistance with determining
these coordinates, contact the Alaska Department of Natural
Resources (DNR) at 907.269.8400.
Enter the recording district of the mining location. The recording
district can be found on the DNR’s website at www.dnr.alaska.
gov/ssd/recoff/findYourDistrict.cfm. (The Web address is
case sensitive.)
Enter the Annual Placer Mining Application (APMA) Number, if
applicable. This number is assigned through the DNR.
Check the box that best describes the applicant’s relationship
to the property. The various types are described in detail in the

“Who Must Obtain a Mining License?” section above. If you
are leasing land from the State of Alaska, check the “Lessee/
Operator” box and indicate that the State of Alaska is the lessor.
Check the box that identifies where the land is located. Check
all that apply. For more information, refer to your land-use
contract(s), application(s) and permit(s) or contact the DNR at
907.269.8400.
Enter the name and address of the owner/lessor only if the
applicant is leasing the property from another party. The owner
does not fill out this section.

Need help?

If you have questions or need assistance with this application,
email the Tax Division at [email protected] or call
the Tax Division at 907.269.6620.

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