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Home » US Law » 2022 Alaska Statutes » Title 43. Revenue and Taxation » Chapter 75. Fisheries Business License and Taxes » Article 2. Fisheries Products Sold Outside Taxing Jurisdiction.

Sec. 43.75.100. Tax imposed on taking of fishery resource.

(a) A person taking, purchasing, or otherwise acquiring a fishery resource that has not been subject to the tax imposed in AS 43.75.015 is subject to the tax levied in AS 43.75.015 on the value of the fishery resource if the person (1) transports the fishery resource to a point outside the taxing jurisdiction of […]

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 […]