Alaska Administrative Code

(a) In accordance with AS 39.30.370, the plan administrator shall establish an individual account within the fund for each member of the plan, consisting of employer contributions on behalf of the member and interest applied annually as determined in this section. (b) The plan ad…

Definitions in this chapter will be the same as in 2 AAC 12.990 except (1) "board" means the Alaska Retirement Management Board; (2) "chief procurement officer" means the board or the board's designee; (3) "procurement officer" means the board or the board's designee. Notes 15 AA…

Notes 15 AAC 114.010 Repealed 1/19/91. State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to comp…

Notes 15 AAC 114.030 Repealed 1/19/91. State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to comp…

Notes 15 AAC 114.040 Repealed 1/19/91. State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to comp…

Notes 15 AAC 114.050 Repealed 1/19/91. State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to comp…

Notes 15 AAC 114.055 Repealed 1/19/91. State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to comp…

Notes 15 AAC 114.060 Repealed 12/26/86. State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to com…

Notes 15 AAC 114.070 Repealed 12/26/86. State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to com…

Notes 15 AAC 114.080 Repealed 12/26/86. State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to com…

Notes 15 AAC 114.200 Repealed 1/19/91. State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to comp…

Notes 15 AAC 116.010 Repealed 3/25/83. State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to comp…

Notes 15 AAC 116.011 Eff. 3/25/83, Register 85; repealed 1/13/2012, Register 201 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will…

Notes 15 AAC 116.020 Repealed 3/25/83. State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to comp…

Notes 15 AAC 116.021 Eff. 3/25/83, Register 85; repealed 1/13/2012, Register 201 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will…

Notes 15 AAC 116.030 Eff. 3/25/83, Register 85; repealed 1/13/2012, Register 201 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will…

Notes 15 AAC 116.040 Eff. 3/25/83, Register 85; repealed 1/13/2012, Register 201 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will…

Notes 15 AAC 116.050 Eff. 3/25/83, Register 85; repealed 1/13/2012, Register 201 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will…

Notes 15 AAC 116.060 Eff. 3/25/83, Register 85; repealed 1/13/2012, Register 201 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will…

Notes 15 AAC 116.070 Eff. 3/25/83, Register 85; repealed 1/13/2012, Register 201 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will…

Notes 15 AAC 116.100 Eff. 3/25/83, Register 85; repealed 1/13/2012, Register 201 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will…

Notes 15 AAC 116.110 Eff. 3/25/83, Register 85; am 6/17/84, Register 90; repealed 1/13/2012, Register 201 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More…

Notes 15 AAC 116.120 Eff. 3/25/83, Register 85; repealed 1/13/2012, Register 201 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will…

Notes 15 AAC 116.130 Eff. 3/25/83, Register 85; repealed 1/13/2012, Register 201 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will…

Notes 15 AAC 116.300 Eff. 3/25/83, Register 85; repealed 1/13/2012, Register 201 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will…

Notes 15 AAC 116.310 Eff. 3/25/83, Register 85; repealed 1/13/2012, Register 201 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will…

(a) In a year when a hatchery permit holder's cost recovery will be conducted by a common property fishery authorized under AS 16.10.455 or AS 16.12.090, the hatchery permit holder must provide(1) audited financial statements for the hatchery permit holder for the three most rece…

(a) A person subject to the common property fishery assessment under AS 16.10.455 shall pay an assessment at a rate determined by the department annually on the projected value of the salmon taken in a terminal harvest area that is subject to a common property fishery assessment.…

(a) A person subject to the common property fishery assessment under AS 16.12.090 shall pay an assessment at a rate determined by the department annually on the projected value of the shellfish taken in a special harvest area that is subject to a common property fishery assessmen…

(a) A person subject to AS 16.43 who participates in a common property fishery under AS 16.10.455 or AS 16.12.090 shall pay a common property fishery assessment at the rate established by the department under 15 AAC 116.415 for the harvest of salmon or 15 AAC 116.416 for the harv…

(a) A buyer responsible for the collection of the common property fishery assessment under 15 AAC 116.420 shall file an annual report for each business location on a form or in a format prescribed by the department, reporting (1) the name of the buyer; (2) the buyer's federal emp…

(a) A buyer making a bonus or other additional payment to a person after October 31 for salmon or shellfish purchased in a previous year shall file a report of the bonus or additional payment made. The buyer shall file the report on a form or in a format prescribed by the departm…

If a person fails to file a report at the time prescribed under 15 AAC 116.410 - 15 AAC 116.490 or makes, willfully or otherwise, a false or fraudulent report, the department will make the report from the information it obtains. Notes 15 AAC 116.435 Eff. 6/24/2012, Register 202 A…

In 15 AAC 116.410 - 15 AAC 116.490, unless the context requires otherwise, (1) "buyer" means a person who purchases or otherwise acquires salmon from a person who participates in a common property fishery; (2) "department" means the Department of Revenue; (3) "person" means an in…

(a) There is imposed an assessment under AS 16.51.120 on the total value paid for seafood products by all processors, except on those transactions excluded from liability for tax under AS 43.75 as provided in AS 43.75.017, for the calendar year 1982 and each year following until …

(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 inclu…

(a) Upon a showing of good cause, the department will, in its discretion, grant a reasonable extension of time, not to exceed 180 days in the aggregate, for filing a return. An extension of time for filing a return does not extend the time for the payment of the assessment. An es…

The provisions of AS 43.05.010-43.05.290, AS 43.10.010-43.10.200 and 15 AAC 05 apply to the administration of the assessment imposed by this chapter and they include the following: (1) the confidentiality of tax return information is provided for under AS 43.05.230; (2) the avail…

Notes 15 AAC 116.640 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare. No prior vers…

(a) For purposes of participating in an election to approve or terminate an assessment under AS 16.51 and this chapter, only those processors whose total value paid for seafood products during the previous calendar year exceeds $50,000 are eligible to (1) vote on whether to appro…

(a) The certification of an election held in accordance with AS 16.51.140 to either impose an assessment or amend an existing assessment must occur before December 1 of the year for which the assessment is being imposed. (b) The certification of an election held in accordance wit…

Notes 15 AAC 116.690 State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare. No prior vers…

In AS 16.51 and 15 AAC 116.600 - 15 AAC 116.700, (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 "fisher…

This chapter applies to all applications for assistance in financing or refinancing the construction or equipment of medical facilities under the Alaska Medical Facility Authority Act. Notes 15 AAC 118.010 Eff. 9/28/79, Register 71 Authority:AS 18.26.050(4) State regulations are …

(a) An application for financial assistance under this chapter must be made under oath as to the truth and accuracy of its contents. (b) At the time the applicant initiates the application process by submitting to the executive director any of the information required in subsecti…

(a) When the requirements of 15 AAC 118.020 have been met, the executive director shall present the application to the authority for its consideration. However, nothing in this section prohibits the executive director from forwarding to members portions of the proposed applicatio…

(a) The authority will retain the services of a nationally recognized bond counsel for either a specified term or on an issue-by-issue basis. (b) Before issuance of the bonds, the authority must receive an opinion of a nationally recognized bond counsel, who must be an active mem…

(a) An applicant and operator or proposed operator must, by signed resolution of their individual boards of directors, make all books and records available to the authority, executive director and agents of the authority, for inspection at any reasonable time during the pendency …

(a) Upon issuance of the authority's bonds, and prior to the disbursement of proceeds for any other purpose, the authority shall receive as a financing fee an amount equal to one percent of the first $1,000,000, plus 1/2 of one percent of the next $9,000,000, plus one-tenth of on…

(a) No agreement, contract or any other document which is a component part of the underlying documents to an applicant's bond issue, or for which authority verification or approval is required, may be modified or partially or wholly assigned without the authority's written approv…