Alaska Administrative Code

Notes 15 AAC 75.085 Eff. 12/22/89, Register 113; repealed 3/3/2023, Register 245, April 2023

(a) If a fisheries business operates in the state one or more vessels, shore-based plants, or a combination of both in the same tax year that eligible qualified investment costs are incurred, the fisheries business may not claim in that tax year a total credit under AS 43.75.037 …

(a) A person who takes, purchases or otherwise acquires a fisheries resource, and who transports the fisheries resource to a point outside the taxing jurisdiction of the state, before processing the fisheries resource, is subject to the tax in AS 43.75.015. This subsection does n…

Notes 15 AAC 75.200

A fisheries business operated from a floating vessel is not permanently attached to the land. A fisheries business operated from a floating vessel is a shore-based fisheries business only if it remains anchored in one place and does not move from that anchorage during an entire t…

In AS 43.75 and this chapter, (1) "custom processor" means a fisheries business which does not own the fisheries resources it is processing; (2) "fisheries resource" means fin fish and shellfish, including but not limited to salmon, halibut, herring, flounder, crab, clam, cod, sh…

There is imposed on each person who holds a limited entry permit under AS 16.43 a salmon enhancement tax on (1) the value of all salmon sold or otherwise transferred to a buyer within a region designated under AS 16.10.375 if there exists in that region a qualified regional assoc…

(a) A limited entry permit holder who is subject to the salmon enhancement tax under 15 AAC 76.010 shall file a monthly report, except when exempt under (d) of this section, using the form provided by the department, stating the following in the places provided on the form: (1) n…

A permit holder subject to the salmon enhancement tax under 15 AAC 76.010 shall prepare and retain the following records for all salmon subject to the tax and either removed from the state, or sold or otherwise transferred in the state but outside a region for which the salmon en…

(a) A permit holder who is required to file a monthly salmon enhancement tax report during a calendar year under 15 AAC 76.020 must file an annual information report, using the form provided by the department, stating the following in the places provided on the form: (1) name of …

The salmon enhancement tax is to be collected by the buyer for every salmon acquired within a region designated under AS 16.10.375 which has approved the imposition of a salmon enhancement tax, from a person holding a limited entry permit under AS 16.43, regardless of whether the…

(a) A buyer responsible for the collection of the salmon enhancement tax under 15 AAC 76.100 shall file a monthly report using the form provided by the department, stating the following in the places provided on the form: (1) name of the buyer; (2) mailing address; (3) employer i…

A buyer responsible for the collection of the salmon enhancement tax shall prepare and retain the following records: (1) Alaska Department of Fish and Game fish tickets salmon purchased or otherwise acquired; (2) a daily journal or other record showing for each transaction the fo…

(a) A buyer responsible for the collection of the salmon enhancement tax under 15 AAC 76.100 shall file an annual information report, using the form provided by the department, stating the following in the places provided on the form: (1) name of the buyer; (2) mailing address; (…

(a) A buyer making bonus or other additional payments to a limited entry permit holder for salmon purchased or otherwise acquired in a previous calendar year shall collect the tax and file a special salmon enhancement tax report of the additional payments made. The buyer responsi…

Notes 15 AAC 76.200

In this chapter (1) "buyer" means a person who purchases or otherwise acquires salmon from a limited entry permit holder, and includes a person required to obtain a license under AS 43.75.011, but does not include a person acquiring salmon for personal consumption or a tender acq…

(a) The fishery resource landing tax is both designed and intended to be a compensatory tax to complement the fisheries business tax under AS 43.75. The landing tax is intended to compensate the state for the burdens that the fish catcher/processors operating in the Exclusive Eco…

(a) A person subject to the fishery resource landing tax shall file a single return for all taxable landings of fishery resources in the state, during the tax year. The return must be filed using the forms provided by the department and must specify each vessel employed by the ta…

Notes 15 AAC 77.015 Eff. 4/20/94, Register 130; am 11/9/2006, Register 180; repealed 12/26/2014, Register 212, January 2015

(a) Upon a showing of good cause beyond the control of the requester, the department may grant reasonable extensions of time for the filing of the return from the due date. The extensions may not exceed 90 days in total. (b) A request for an extension of time to file the return m…

(a) Repealed 12/26/2014 (b) A person who fails to make estimated tax payments in equal installments that total at least 90 percent of the person's tax liability for the year shall pay a penalty computed for each quarter for which a sufficient estimated tax was not paid. The estim…

(a) The person owning the fishery resource at the moment it is first landed in this state shall file the return and pay the tax imposed by AS 43.77.010. (b) The person owning the fishery resource is the person with the legal title and the risk of loss at the moment the act of lan…

(a) A credit is allowed for taxes paid to another jurisdiction in which the fishery resource was caught, processed, or sold. The credit is only available if the taxes paid to another jurisdiction are equivalent in nature to the taxes imposed by AS 43.75 and AS 43.76. A tax is equ…

(a) The value of the fishery resource is the statewide average price paid per pound for unprocessed fishery resources of the same species as reported to the Department of Fish and Game under AS 16.05.690. The department will, in its discretion, adjust the statewide average prices…

(a) For purposes of the tax under AS 43.77 and this chapter, the unprocessed weight of the fishery resource is determined by actual scale weight, or in the absence of an actual scale weight by volumetric measurement or by a product recovery rate as imposed or required by the Unit…

(a) A person who made a contribution to a nonprofit corporation incorporated in the state that qualifies for the credit authorized by AS 43.77.040 must apply to the department no later than January 31 of the year following the year of the contribution for authority to take the cr…

(a) As a condition to a person obtaining a credit under AS 43.77.040, a nonprofit corporation receiving or anticipating receipt of a contribution shall separately account for the amount of the contribution and agree to allow the department to audit all accounts relating to the co…

(a) A person that is entitled to claim a credit under AS 43.77.040 and this chapter shall take the credit on the tax return for the year that the contribution was made. The credit is a direct reduction of the tax liability for that tax year. (b) Within the limitations period appl…

(a) The annual balance in the separate account in the general fund that is available for revenue sharing under AS 43.77 is reduced by all tax credits claimed on returns as a reduction of the tax liability. The effect of this reduction for the tax credits is to reduce dollar-for-d…

(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…

Notes 15 AAC 77.090 Eff. 11/9/2006, Register 180; repealed 12/26/2014, Register 212, January 2015

In AS 43.77 and this chapter, unless the context otherwise requires, (1) "department" means the Department of Revenue; (2) "filed" means the date of personal delivery to the department or, if mailed, the date of the United States postmark; (3) "related person or party" has the me…

(a) If, during a particular calendar year, the department does not receive a joint request as described in AS 43.80.035(d) for an average wholesale salmon price report, no report will be prepared for that calendar year. If the department does receive a joint request during a cale…

(a) A licensee may, in a form prescribed by the department and as often as once in each quarter, apply for reimbursement of qualified expenditures from the Alaska Gasline Inducement Act reimbursement fund established under AS 43.90.400(a). (b) An application under this section mu…

(a) A licensee applying for reimbursement under AS 43.90 and this chapter shall maintain its accounting system in accordance with generally accepted accounting principles applied on a consistent basis, and shall retain for a period of seven years from the date the licensee receiv…

(a) For purposes of reimbursement under this chapter, an expenditure is a qualified expenditure only if it meets the requirements set out in AS 43.90.110(a)(1)(C) and this chapter, and is an actual and reasonable expenditure directly and reasonably related to a qualified activity…

(a) To qualify under AS 43.90.300 for a tax exemption under AS 43.90.320, a person must (1) for firm transportation capacity on the Alaska mainline,(A) enter into a pre-subscription agreement with the licensee before the commencement of the first binding open season of the projec…

(a) For purposes of AS 43.90.320(b), North Slope gas shipped through firm transportation capacity a producer acquired during the first binding open season or shipped in the firm transportation capacity described in a voucher received by the producer under AS 43.90.330 is North Sl…

(a) For purposes of AS 43.90.320, the amount for a calendar year of a producer's gas production tax obligation that is calculated under the gas production tax in effect at the start of the first binding open season held under AS 43.90, and that applies to production taxes that ar…

(a) To request an inducement voucher under AS 43.90.330, a person must apply for the inducement voucher on a form provided by the commissioners. No later than 30 days after notice is received, the applicant must provide other documents and information requested by the commissione…

(a) In this chapter, unless the context otherwise requires,(1) "commissioners" means the commissioner of revenue and the commissioner of natural resources, acting jointly, as provided in AS 43.90.900; (2) "department" means Department of Revenue; (3) "fiscal year" means the perio…

For purposes of AS 43.98.025, motor vehicles designed for use on a highway do not include off-road vehicles. For purposes of this section, off-road vehicles include dozers, graders, loaders, racing cars, lawn mowers, farm tractors and implements, construction and stevedoring cran…

(a) A seller shall file the return required under AS 43.98.025(d) on a form prescribed by the department. On that form, the seller shall provide identification of the person filing the return, inventory information, and computation of the fee to be remitted. (b) For a retail sale…

For purposes of the fee imposed in AS 43.98.025, the sale or lease by a dealer of a new motor vehicle is not a retail sale of (1) new tires on the vehicle; or (2) a single new tire stored on the vehicle as a spare. Notes 15 AAC 98.030 Eff. 4/16/2004, Register 170 Authority:AS 43.…

A fee imposed in AS 43.98.025 upon a sale or service must be collected at the time of the sale or service, without regard to billing practices, installment agreements, credit procedures, or bad debts. The time of the sale or service must be determined on an accrual basis. Notes 1…

A seller is not required to collect a fee under AS 43.98.025 for a tire or service that is replaced or performed again as the result of a defect or recall, if the replaced tire or re-performed service is provided to the purchaser (1) at no cost; or (2) according to a fixed warran…