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In AS 16.51 and this chapter
(1) "assessment" means a seafood marketing assessment imposed by AS 16.51 and this chapter;
(2) "department" means the Department of Revenue;
(3) "processor" means the same as "processor" in AS 16.51.180 (3), and the same as "fisheries business" in AS 43.75.140 (3) and includes one engaged in the act of "processing" as defined in 15 AAC 75.300(4) and one who both harvests and processes seafood for commercial sale, except those processors the value of whose seafood products is excluded from the tax imposed under AS 43.75 by virtue of AS 43.75.017 and 15 AAC 75.035;
(4) "seafood products" means the same as "seafood" in AS 16.51.180 (5), and the same as "fishery resource" in AS 43.75.140 and as interpreted in 15 AAC 75.300(2) ;
(5) "value paid" means the same as "value" in AS 16.51.180 (6), and "value" in AS 43.75.140 (7) and as interpreted in 15 AAC 75.300(6) and (3).
History: Eff. 12/17/82, Register 84
Authority: AS 16.51.150
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Last modified 7/05/2006