Title 43 — Revenue and Taxation
36 chapters · 668 sections in this title.
AS 43.75.010 Fisheries business licenses. [Repealed, § 13 ch 79 SLA 1979.]
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[Repealed or reserved.]
AS 43.75.011 Fisheries business license.
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(a) A person engaging or attempting to engage in a fisheries business or in an activity described in AS 43.75.100 shall first apply for and obtain a license as provided in AS 43.75.020. (b) The commissioner may assess a civil penalty against a person required to have a license un…
AS 43.75.015 Fisheries business tax.
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(a) A person engaged in a fisheries business is liable for and shall pay the tax levied by this section on the value of each of the following fisheries resources processed during the year at the rate set out after each: (1) salmon canned at a shore-based fisheries business — four…
AS 43.75.017 Exclusion from fisheries business tax.
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A person is not liable for the fisheries business tax under AS 43.75.015 when the fishery resource is processed aboard a fishing vessel if (1) the vessel is operated as a commercial fishing vessel under a valid commercial fishing license; (2) the fishery resource is not processed…
AS 43.75.018 Fisheries business education credit. [See delayed repeal note.]
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(a) A person engaged in a fisheries business is allowed a credit against the tax due under this chapter for (1) contributions of cash or equipment accepted for direct instruction, research, and educational support purposes, including library and museum acquisitions, and contribut…
AS 43.75.019 Alaska veterans' memorial endowment fund contribution credit. [Repealed, § 25 ch 46 SLA 2002.]
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[Repealed or reserved.]
AS 43.75.020 Application for license.
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(a) Application for a license shall be filed with the department and accompanied by an annual fee of $25. A separate annual fee is required for each plant specified in the application covered by the license. The application must contain the name of the applicant, the line of busi…
AS 43.75.030 Filing return and payment of tax.
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(a) A person subject to the tax shall file a return stating the value of fisheries resources processed during the license year, computed as required by this chapter, and such other information as the department prescribes by regulation. The return must show the license number and…
AS 43.75.032 Tax credit for scholarship contributions.
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[Repealed or reserved.]
AS 43.75.034 Tax credit report. [Repealed, § 8 ch 79 SLA 1986.]
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[Repealed or reserved.]
AS 43.75.035 Salmon and herring product development tax credit.
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[Repealed or reserved.]
AS 43.75.036 Salmon utilization tax credit. [Repealed, § 20, 34, ch 61, SLA 2014.]
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[Repealed or reserved.]
AS 43.75.037 Fisheries product development tax credit.
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(a) Except as provided in (f) of this section, a taxpayer that is a fisheries business may claim a fisheries product development tax credit of 50 percent of qualified investment in new property first placed into service in a shore-based plant or on a vessel in the state in the ta…
AS 43.75.050 Violations and penalties. [Repealed, § 4 ch 94 SLA 1976; § 3 ch 166 SLA 1976; §§ 45, 46 ch 113 SLA 1980. For current law, see AS 43.05.220 and 43.05.290.]
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[Repealed or reserved.]
AS 43.75.055 Security for collection of taxes.
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(a) An applicant for a license under this chapter shall, in or with the application, state under oath the amount of each of the products that the applicant expects to produce during the license year. The applicant shall further state the extent of lienable real property owned by …
AS 43.75.060 Secs. 43.75.060 — 43.75.095. Cold storage and other fish processors. [Repealed, § 13 ch 79 SLA 1979.]
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Article 2. Fisheries Products Sold Outside Taxing Jurisdiction.
AS 43.75.100 Tax imposed on taking of fishery resource.
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(a) A person taking, purchasing, or otherwise acquiring a fishery resource that has not been subject to the tax imposed in AS 43.75.015 is subject to the tax levied in AS 43.75.015 on the value of the fishery resource if the person (1) transports the fishery resource to a point o…
AS 43.75.110 Return; payment of tax.
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A person subject to taxes under AS 43.75.100 shall make a return stating the value of fisheries resources taken, purchased, or otherwise acquired during the license year for sale to fisheries businesses outside of the taxing jurisdiction of the state computed as required by AS 43…
AS 43.75.120 Violations and penalties. [Repealed, § 46 ch 113 SLA 1980. For current law, see AS 43.05.220 and 43.05.290.]
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Article 3. Refunds to Local Governments.
AS 43.75.130 Refund to local governments.
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(a) Except as provided in (d) of this section, the commissioner shall pay (1) to each unified municipality and to each city located in the unorganized borough, 50 percent of the amount of tax revenue collected in the municipality from taxes levied under this chapter; (2) to each …
AS 43.75.133 Provision of information to municipalities.
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(a) If the mayor, manager, or administrator of a municipality makes a written request, the department shall furnish the mayor, manager, or administrator of the municipality the names of all fisheries businesses that have filed tax returns under this chapter in which the fisheries…
AS 43.75.135 Additional refund to boroughs and cities. [Repealed, § 13 ch 79 SLA 1979.]
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[Repealed or reserved.]
AS 43.75.136 Appropriations to Commercial Fishing and Agriculture Bank. [Repealed, § 20 ch 117 SLA 1981.]
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[Repealed or reserved.]
AS 43.75.137 Additional refund.
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To the extent that appropriations are available for the purpose, and notwithstanding the requirement of AS 37.07.080(e) that approval of the office of management and budget is required, an amount equal to 50 percent of the tax revenue that is collected under this chapter from fis…
AS 43.75.140 [Renumbered as AS 43.75.290.]
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Article 4. General Provisions.
AS 43.75.290 Definitions.
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In this chapter, (1) “developing commercial fish species” means those species of fish and shellfish annually designated by the commissioner of fish and game under AS 16.05.050(a)(10); (2) “fisheries business” means a person who engages in processing fisheries resources for sale b…