- Alaska Statutes.
- Title 43. Revenue and Taxation
- Chapter 77. Fishery Resource Landing Tax
- Section 15. Obligations and Payments Under Fishery Cooperative Contracts.
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Section 10. Landing Tax.
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Section 20. Filing Return and Payment of Tax.
AS 43.77.015. Obligations and Payments Under Fishery Cooperative Contracts.
- (a) The department shall deposit a payment made to the state under a contract subject to sec. 210(f), American Fisheries
Act, P.L. 105-277, into the separate account established under AS 43.77.050
(b).
- (b) An obligation imposed by a contract subject to sec. 210(f), American Fisheries Act, P.L. 105-277, shall be treated as
if it were a tax under this chapter for purposes of AS 43.77.020
. A payment made to satisfy the obligation imposed by the contract shall be treated as if it were tax revenue collected
under this chapter for purposes of AS 43.77.060.
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