Alaska Statutes.
Title 43. Revenue and Taxation
Chapter 77. Fishery Resource Landing Tax
Section 30. Credit For Other Taxes Paid.
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AS 43.77.030. Credit For Other Taxes Paid.

The department shall grant a credit, not to exceed the taxpayer's liability for the tax under this chapter on a fishery resource, to a taxpayer for taxes equivalent in nature to those imposed under AS 43.75 and AS 43.76 that are paid to another jurisdiction in which the fishery resource was either caught, processed, or sold.

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