15 AAC 77.010. Return, payment, and required information

(a) A person subject to the fishery resource landing tax shall file one return for all taxable landings of fishery resources in the state. The return must be filed before April 1 after the close of the calendar tax year, using the forms provided by the department the return must include all locations at which fishery resources were landed in the state. The tax must also be paid before April 1 after the close of the calendar tax year.

(b) On the form a person shall state the following information:

(1) the name of the person subject to the tax that is filing the return;

(2) the person's mailing address;

(3) the person's federal employer identification number or social security number;

(4) the calendar year covered by the return;

(5) the precise locations in the state where fishery resources were landed, including a specification by weight and species of the fisheries resource landed at each location;

(6) the precise locations in the state where fishery resources harvested under the provisions of a community development quota were landed, including a specification by weight and species of the fisheries resources landed at each location;

(7) the person's Alaska fisheries business license number or Alaska business license number;

(8) the value of the fishery resources;

(9) the amount of credits claimed for other taxes paid and for approved contributions;

(10) the amount of tax liabilities and payments; and

(11) other material required on the form.

History: Eff. 4/20/94, Register 130

Authority: AS 43.77.020

AS 43.77.070

The Alaska Administrative Code was automatically converted to HTML from a plain text format. Every effort has been made to ensure its accuracy, but neither Touch N' Go Systems nor the Law Offices of James B. Gottstein can be held responsible for any possible errors. This version of the Alaska Administrative Code is current through June, 2006.

If it is critical that the precise terms of the Alaska Administrative Code be known, it is recommended that more formal sources be consulted. Recent editions of the Alaska Administrative Journal may be obtained from the Alaska Lieutenant Governor's Office on the world wide web. If any errors are found, please e-mail Touch N' Go systems at E-mail. We hope you find this information useful. Copyright 2006. Touch N' Go Systems, Inc. All Rights Reserved.