15 AAC 76.140. Reporting of bonus or other additional payments

(a) A buyer making bonus or other additional payments to a limited entry permit holder for salmon purchased or otherwise acquired in a previous calendar year shall collect the tax and file a special salmon enhancement tax report of the additional payments made. The buyer responsible for collection of the tax shall file the report on a form prescribed by the department, stating the following:

(1) name of 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) year in which the salmon were initially purchased or otherwise acquired; and

(9) additional value paid, by species, for the salmon acquired in a previous year.

(b) The salmon enhancement tax report of bonus or other additional payments must be filed and the tax paid no later than the last day of the month following the month in which the additional payment was made.

History: Eff. 3/31/85, Register 93

Authority: AS 43.05.080

AS 43.76.025

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