Title 15 . Revenue

Chapter 75 . (Repealed)

Section 10. Information on return

15 AAC 75.010. Information on return

A person subject to the fisheries business tax shall file a separate return no later than March 31 after the close of the calendar year for each business location, using the forms provided by the Department of Revenue, stating the following in the places prescribed on the form:

(1) name of the taxpayer;

(2) mailing address;

(3) federal employer identification number (EIN) or social security number (SSN);

(4) fisheries business license number;

(5) year for which tax return is reporting;

(6) location of operation;

(7) value of fisheries resources processed during the license year, by category of fisheries business, pounds, price per pound, and by species;

(8) names of developing commercial fish species processed during the year;

(9) name of fisheries business which first actually and physically processed the fisheries resources or which sold or processed the fisheries resources outside the taxing jurisdiction of Alaska;

(10) for a fisheries business which operates from a floating vessel, the name of the vessel, the date of arrival of the vessel in Alaska, subsequent movement of the vessel from one location to another, the reason for the movement of the vessel, and the date of departure of the vessel from Alaska for any reason; and

(11) other information required by the department on the tax return form.

History: Eff. 9/9/81, Register 79

Authority: AS 43.05.080

AS 43.75.030 (a)