Sec. 43.75.110. Return; payment of tax.
A person subject to taxes under AS 43.75.100 shall make a return stating the value of fisheries resources taken, purchased, or otherwise acquired during the license year for sale to fisheries businesses outside of the taxing jurisdiction of the state computed as required by AS 43.75.100, and other information to carry out the provisions of […]
Sec. 43.75.130. Refund to local governments.
(a) Except as provided in (d) of this section, the commissioner shall pay (1) to each unified municipality and to each city located in the unorganized borough, 50 percent of the amount of tax revenue collected in the municipality from taxes levied under this chapter; (2) to each city located within a borough, 25 percent […]
Sec. 43.75.133. Provision of information to municipalities.
(a) If the mayor, manager, or administrator of a municipality makes a written request, the department shall furnish the mayor, manager, or administrator of the municipality the names of all fisheries businesses that have filed tax returns under this chapter in which the fisheries business listed the municipality as the location in which the fisheries […]
Sec. 43.75.137. Additional refund.
To the extent that appropriations are available for the purpose, and notwithstanding the requirement of AS 37.07.080(e) that approval of the office of management and budget is required, an amount equal to 50 percent of the tax revenue that is collected under this chapter from fisheries businesses and is not subject to division with a […]
Sec. 43.75.290. Definitions.
In this chapter, (1) “developing commercial fish species” means those species of fish and shellfish annually designated by the commissioner of fish and game under AS 16.05.050(a)(10); (2) “fisheries business” means a person who engages in processing fisheries resources for sale by freezing, cooking, salting, or other method and includes but is not limited to […]
Sec. 43.75.011. Fisheries business license.
(a) A person engaging or attempting to engage in a fisheries business or in an activity described in AS 43.75.100 shall first apply for and obtain a license as provided in AS 43.75.020. (b) The commissioner may assess a civil penalty against a person required to have a license under (a) of this section who […]
Sec. 43.75.015. Fisheries business tax.
(a) A person engaged in a fisheries business is liable for and shall pay the tax levied by this section on the value of each of the following fisheries resources processed during the year at the rate set out after each: (1) salmon canned at a shore-based fisheries business – four and one-half percent; (2) […]
Sec. 43.75.017. Exclusion from fisheries business tax.
A person is not liable for the fisheries business tax under AS 43.75.015 when the fishery resource is processed aboard a fishing vessel if (1) the vessel is operated as a commercial fishing vessel under a valid commercial fishing license; (2) the fishery resource is not processed beyond heading, gutting or cleaning, freezing, and glazing; […]
Sec. 43.75.018. Fisheries business education credit. [See delayed repeal note.]
(a) A person engaged in a fisheries business is allowed a credit against the tax due under this chapter for contributions of cash or equipment accepted for (1) direct instruction, research, and educational support purposes, including library and museum acquisitions, and contributions to endowment, by an Alaska university foundation, by a nonprofit, public or private, […]
Sec. 43.75.020. Application for license.
(a) Application for a license shall be filed with the department and accompanied by an annual fee of $25. A separate annual fee is required for each plant specified in the application covered by the license. The application must contain the name of the applicant, the line of business to be licensed, place of business, […]