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(a) Each processor shall file a return on a form provided by the department and remit the total amount of the assessment to the department on or before March 31 after the close of the calendar year to which the assessment applies. The information required by the return will include the following:
(1) name of the taxpayer;
(2) mailing address;
(3) federal employer identification number or social security number;
(4) fisheries business license number;
(5) year for which tax return is being filed;
(6) locations of operation and vessel name, if applicable;
(7) total value paid for seafood products in Alaska during the calendar year for which the return is being filed;
(8) other information required by the department.
(b) Processors doing business in more than one location shall, on the return, list for each business location the same information required by (a) of this section.
History: Eff. 12/17/82, Register 84
Authority: AS 16.51.150
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Last modified 7/05/2006