Alaska Administrative Code

In this chapter, unless the context requires otherwise, (1) "bulk sample" means the quantity of resource mined, gathered, taken, or otherwise accumulated as a specimen for the purpose of testing and analyzing the ore body before its development; (2) "consolidated business" means …

Notes 15 AAC 70.010 In effect before 7/28/59; repealed 11/4/98, Register 148 State regulations are updated quarterly; we currently have two versions available.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 …

Notes 15 AAC 70.020 In effect before 7/28/59; repealed 11/4/98, Register 148 State regulations are updated quarterly; we currently have two versions available.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 …

Notes 15 AAC 70.030 In effect before 7/28/59; repealed 11/4/98, Register 148 State regulations are updated quarterly; we currently have two versions available.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 …

Notes 15 AAC 70.040 In effect before 7/28/59; repealed 11/4/98, Register 148 State regulations are updated quarterly; we currently have two versions available.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 …

Notes 15 AAC 70.050 In effect before 7/28/59; repealed 11/4/98, Register 148 State regulations are updated quarterly; we currently have two versions available.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 …

Notes 15 AAC 70.060 In effect before 7/28/59; repealed 11/4/98, Register 148 State regulations are updated quarterly; we currently have two versions available.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 …

Notes 15 AAC 70.070 In effect before 7/28/59; repealed 11/4/98, Register 148 State regulations are updated quarterly; we currently have two versions available.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 …

Notes 15 AAC 70.080 In effect before 7/28/59; repealed 11/4/98, Register 148 State regulations are updated quarterly; we currently have two versions available.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 …

Notes 15 AAC 70.090 In effect before 7/28/59; repealed 11/4/98, Register 148 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 …

Notes 15 AAC 70.100 In effect before 7/28/59; repealed 11/4/98, Register 148 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 …

Notes 15 AAC 70.110 In effect before 7/28/59; repealed 11/4/98, Register 148 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 …

Notes 15 AAC 70.120 In effect before 7/28/59; repealed 11/4/98, Register 148 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 …

Notes 15 AAC 70.130 In effect before 7/28/59; repealed 11/4/98, Register 148 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 …

Notes 15 AAC 70.140 In effect before 7/28/59; repealed 11/4/98, Register 148 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 …

Notes 15 AAC 70.150 In effect before 7/28/59; repealed 11/4/98, Register 148 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 …

Notes 15 AAC 70.160 In effect before 7/28/59; repealed 11/4/98, Register 148 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 …

Notes 15 AAC 70.170 In effect before 7/28/59; repealed 11/4/98, Register 148 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 …

Notes 15 AAC 70.180 In effect before 7/28/59; repealed 11/4/98, Register 148 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 …

Notes 15 AAC 70.190 In effect before 7/28/59; repealed 11/4/98, Register 148 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 …

Notes 15 AAC 70.200 In effect before 7/28/59; repealed 11/4/98, Register 148 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 …

Notes 15 AAC 70.210 In effect before 7/28/59; repealed 11/4/98, Register 148 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 …

Notes 15 AAC 70.220 In effect before 7/28/59; repealed 11/4/98, Register 148 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 …

Notes 15 AAC 70.230 In effect before 7/28/59; repealed 11/4/98, Register 148 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 …

Notes 15 AAC 70.240 In effect before 7/28/59; repealed 11/4/98, Register 148 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 …

Notes 15 AAC 70.250 In effect before 7/28/59; repealed 11/4/98, Register 148 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 …

Notes 15 AAC 70.260 In effect before 7/28/59; repealed 11/4/98, Register 148 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 …

Notes 15 AAC 70.270 In effect before 7/28/59; repealed 11/4/98, Register 148 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 …

Notes 15 AAC 70.9250 Repealed 1/1/63. 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 compa…

A person subject to the fisheries business tax shall file a separate return no later than March 31 after the close of the calendar year for each business location, using the forms provided by the Department of Revenue, stating the following in the places prescribed on the form: (…

(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 or report required by AS 43.75. An extension of time for filing a return or report does not extend the time…

(a) Repealed 3/3/2023. (b) For periods after December 31, 1980, the person engaging in a fisheries business who first actually and physically processes a fisheries resource or who has a fisheries resource processed by a fisheries business inside the state, or the person who purch…

For a fisheries resource processed after December 31, 1980, a person is not liable for the fisheries business tax under AS 43.75.015 if that person meets the requirements of AS 43.75.017 and if the person claiming the exclusion is the commercial fisherman who caught the fisheries…

(a) Repealed 3/3/2023. (b) Repealed 3/3/2023. (c) For periods after December 31, 1980, the department may require a person, other than a fisheries business, who contracts with a custom processor for fisheries resource processing to furnish the custom processor or the department w…

After December 31, 1980, a person claiming a deduction under 15 AAC 75.030 for a fisheries resource processed for another fisheries business shall include in his return a schedule, using the form provided by the department, which shows the following information: (1) name, address…

(a) To be eligible for the fisheries product development tax credit under AS 43.75.037, depreciable tangible personal property claimed as the basis of a qualified investment must (1) be first used for its intended purposes in the state after July 7, 2022 and before January 1, 202…

A fisheries business may, using a form provided by the department, apply for the fisheries product development tax credit before the fisheries business incurs the qualified investment cost on which the fisheries business intends to claim a credit under AS 43.75.037. The applicati…

Notes 15 AAC 75.080 Eff. 8/12/87, Register 103; repealed 3/3/2023, Register 245, April 2023 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 fe…

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

(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 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 versi…

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…