15 AAC 76.130. Annual report by buyers

(a) A buyer responsible for the collection of the salmon enhancement tax under 15 AAC 76.100 shall file an annual information report, using the form provided by the department, stating the following in the places provided on the form:

(1) name of the buyer;

(2) mailing address;

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

(4) telephone number;

(5) location of operation or name of vessel;

(6) fisheries business license number or Alaska business license number;

(7) the region designated under AS 16.10.375 in which the buyer is located;

(8) total pounds and value of the salmon caught in each region designated under AS 16.10.375 , or other location, which the buyer has purchased or otherwise acquired during the preceding calendar year;

(9) total value of the salmon purchased or acquired in each region designated under AS 16.10.375 , or other location, which the buyer has purchased or otherwise acquired during the preceding calendar year, reconciled with the amounts reported on the monthly reports; and

(10) other information required by the department on the form.

(b) A buyer who files an annual report under (a) of this section shall attach a schedule to the report showing, for all salmon purchased or otherwise acquired, the following:

(1) limited entry permit numbers under which the salmon were caught;

(2) names of permit holders;

(3) total value of salmon purchased or otherwise acquired with respect to each limited entry permit number reported; and

(4) total tax collected for salmon purchased or otherwise acquired with respect to each limited entry permit number reported.

(c) The annual report is due by March 1 of the year following the calendar year in which the salmon were purchased or otherwise acquired and must be accompanied by any remittance shown to be due upon reconciliation of the monthly reports.

History: Eff. 4/1/81, Register 78; am 8/9/81, Register 79; am 7/31/81, Register 79; am 3/31/85, Register 93

Authority: AS 43.05.080

AS 43.76.025

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