15 AAC 77.070. Taxable nexus

(a) A person meeting the criteria set out in this section may seek a determination of whether the person has a taxable nexus for purposes of AS 43.77. The person must

(1) be buying a processed fishery resource from an unrelated person in an arms-length transaction, and

(2) obtain a transfer of the legal title, risk of loss, and the physical possession of the resource outside the jurisdiction of the state and thereafter land the fishery resource in the state for transshipment to another jurisdiction.

(b) In order to obtain the determination, the person shall apply to the department and provide factual information regarding the person's presence in the state as may be required by the department.

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

Authority: AS 43.77.070

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