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Alaska Statutes, Title 43

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Alaska/Statutes

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Title 43, Revenue and Taxation

36 chapters · 506 sections in this title.

All chapters in Title 43506 Ch 50, Tobacco Taxes and Sales.66 Ch 05, Administration of Revenue Laws.49 Ch 76, Fisheries Taxes and Assessments.46 Ch 82, Alaska Stranded Gas Development Act.39 Ch 55, Oil and Gas Production Tax and Oil S…34 Ch 20, Alaska Net Income Tax Act.33 Ch 31, Estate Tax Law of Alaska.33 Ch 90, Alaska Gasline Inducement Act.32 Ch 23, Permanent Fund Dividends.28 Ch 56, Oil and Gas Exploration, Production,…21 Ch 52, Transportation Taxes.18 Ch 75, Fisheries Business License and Taxes.16 Ch 40, Motor Fuel Tax.15 Ch 10, Enforcement and Collection of Taxes.13

506 sections·Filtered byTitle 43✕

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 43.75.020 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…

Showing 351–400 of 506

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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.

AS 43.75.035 Salmon and herring product development tax credit.

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 43.75.055 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 43.75.100 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 43.75.130 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 43.75.137 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 43.75.290 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…

AS 43.76.001 Thirty percent salmon enhancement tax.

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(a) A person holding a limited entry permit under AS 16.43 shall pay a salmon enhancement tax at the rate of 30 percent of the value of salmon, as defined in AS 43.75.290, that the person removes from the state or transfers to a buyer in the state. The buyer shall collect the sal…

AS 43.76.002 Twenty percent salmon enhancement tax.

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(a) A person holding a limited entry permit under AS 16.43 shall pay a salmon enhancement tax at the rate of 20 percent of the value of salmon, as defined in AS 43.75.290, that the person removes from the state or transfers to a buyer in the state. The buyer shall collect the sal…

AS 43.76.003 Ten percent salmon enhancement tax.

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(a) A person holding a limited entry permit under AS 16.43 shall pay a salmon enhancement tax at the rate of 10 percent of the value of salmon, as defined in AS 43.75.290, that the person removes from the state or transfers to a buyer in the state. The buyer shall collect the sal…

AS 43.76.004 Nine percent salmon enhancement tax.

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(a) A person holding a limited entry permit under AS 16.43 shall pay a salmon enhancement tax at the rate of nine percent of the value of salmon, as defined in AS 43.75.290, that the person removes from the state or transfers to a buyer in the state. The buyer shall collect the s…

AS 43.76.005 Eight percent salmon enhancement tax.

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(a) A person holding a limited entry permit under AS 16.43 shall pay a salmon enhancement tax at the rate of eight percent of the value of salmon, as defined in AS 43.75.290, that the person removes from the state or transfers to a buyer in the state. The buyer shall collect the …

AS 43.76.006 Seven percent salmon enhancement tax.

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(a) A person holding a limited entry permit under AS 16.43 shall pay a salmon enhancement tax at the rate of seven percent of the value of salmon, as defined in AS 43.75.290, that the person removes from the state or transfers to a buyer in the state. The buyer shall collect the …

AS 43.76.007 Six percent salmon enhancement tax.

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(a) A person holding a limited entry permit under AS 16.43 shall pay a salmon enhancement tax at the rate of six percent of the value of salmon, as defined in AS 43.75.290, that the person removes from the state or transfers to a buyer in the state. The buyer shall collect the sa…

AS 43.76.008 Five percent salmon enhancement tax.

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(a) A person holding a limited entry permit under AS 16.43 shall pay a salmon enhancement tax at the rate of five percent of the value of salmon, as defined in AS 43.75.290, that the person removes from the state or transfers to a buyer in the state. The buyer shall collect the s…

AS 43.76.009 Four percent salmon enhancement tax.

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(a) A person holding a limited entry permit under AS 16.43 shall pay a salmon enhancement tax at the rate of four percent of the value of salmon, as defined in AS 43.75.290, that the person removes from the state or transfers to a buyer in the state. The buyer shall collect the s…

AS 43.76.010 Three percent salmon enhancement tax.

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(a) A person holding a limited entry permit under AS 16.43 shall pay a salmon enhancement tax at the rate of three percent of the value of salmon, as defined in AS 43.75.290, that the person removes from the state or transfers to a buyer in the state. The buyer shall collect the …

AS 43.76.011 Two percent salmon enhancement tax.

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(a) A person holding a limited entry permit under AS 16.43 shall pay a salmon enhancement tax at the rate of two percent of the value of salmon, as defined in AS 43.75.290, that the person removes from the state or transfers to a buyer in the state. The buyer shall collect the sa…

AS 43.76.012 One percent salmon enhancement tax.

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(a) A person holding a limited entry permit under AS 16.43 shall pay a salmon enhancement tax at the rate of one percent of the value of salmon, as defined in AS 43.75.290, that the person removes from the state or transfers to a buyer in the state. The buyer shall collect the sa…

AS 43.76.013 Fifteen percent salmon enhancement tax.

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(a) A person holding a limited entry permit under AS 16.43 shall pay a salmon enhancement tax at the rate of 15 percent of the value of salmon, as defined in AS 43.75.290, that the person removes from the state or transfers to a buyer in the state. The buyer shall collect the sal…

AS 43.76.015 Election to approve or terminate salmon enhancement tax.

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(a) A qualified regional association may conduct an election under this section after the commissioner of commerce, community, and economic development approves (1) the notice to be published by the qualified regional association; (2) the ballot to be used in the election; and (3…

AS 43.76.020 Termination of salmon enhancement tax.

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(a) The salmon enhancement tax levied under AS 43.76.001 — 43.76.013 may be terminated by the commissioner of revenue upon majority vote at an election held under AS 43.76.015 in the region in which the salmon enhancement tax is levied. (b) A salmon enhancement tax shall be termi…

AS 43.76.025 Collection of tax and disposition of proceeds.

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(a) Except as otherwise provided under (d) of this section, a buyer who acquires fishery resources that are subject to a salmon enhancement tax imposed under AS 43.76.001 — 43.76.013 shall collect the salmon enhancement tax at the time of purchase, and shall remit the total salmo…

AS 43.76.028 Liability for tax on salmon shipped from state.

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(a) The owner of salmon removed from the state is liable for payment of a salmon enhancement tax imposed under AS 43.76.001 — 43.76.013 if, at the time the salmon are removed from the state, the tax payable on the salmon has not been collected by a buyer. (b) If the owner of salm…

AS 43.76.035 Exemption.

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(a) Except as provided under (b) of this section, AS 43.76.001 — 43.76.040 do not apply to salmon harvested under a special harvest area entry permit issued under AS 16.43.400. (b) Salmon harvested in a common property fishery conducted in a terminal harvest area under AS 16.10.4…

AS 43.76.040 Definition.

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In AS 43.76.001 — 43.76.040, unless the context otherwise requires, “buyer” means a person who acquires possession of salmon from the person who caught the salmon regardless of whether there is an actual sale of the salmon but excluding a transfer to a person engaged solely in in…

AS 43.76.150 Dive fishery management assessment.

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(a) A dive fishery management assessment on fishery resources taken by dive gear shall be levied on the value of the fishery resource taken in a dive gear fishery. The species of fishery resources subject to the assessment and the rate of the assessment, as determined under (b) —…

AS 43.76.160 Election to approve, amend, or terminate dive fishery management assessment.

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(a) A qualified regional dive fishery development association may conduct an election under this section after the commissioner of fish and game approves (1) the notice to be published by the qualified regional dive fishery development association; the notice must describe the sp…

AS 43.76.170 Amendment of dive fishery management assessment.

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(a) The rate of the dive fishery management assessment levied on a species of fishery resources under AS 43.76.150(b), (c), (d), (e), (f), (g), or (h) may be amended by the commissioner of revenue upon majority vote at an election held under AS 43.76.160 in the administrative are…

AS 43.76.180 Termination of dive fishery management assessment.

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(a) The dive fishery management assessment levied on a species of fishery resources under AS 43.76.150(b), (c), (d), (e), (f), (g), or (h) shall be terminated by the commissioner of revenue upon majority vote at an election held under AS 43.76.160 in the administrative area in wh…

AS 43.76.190 Collection of assessment.

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(a) Except as otherwise provided under (e) of this section, a buyer who acquires a fishery resource that is subject to a dive fishery management assessment levied under AS 43.76.150(b), (c), (d), (e), (f), (g), or (h) shall collect the dive fishery management assessment at the ti…

AS 43.76.200 Funding for qualified regional dive fishery development associations.

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(a) The legislature may make appropriations of revenue collected under AS 43.76.190 to the Department of Fish and Game for funding of the qualified regional dive fishery development association in the administrative area in which the assessment was collected. Appropriations under…

AS 43.76.210 Definitions.

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In AS 43.76.150 — 43.76.210, (1) “administrative area” means an area established by the Alaska Commercial Fisheries Entry Commission under AS 16.43.200 for regulating and controlling entry into fisheries using dive gear; (2) “buyer” means a person who acquires possession of a fis…

AS 43.76.220 Salmon fishery assessment.

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(a) A salmon fishery assessment shall be levied on the value of the salmon sold in a salmon fishery. The rate of the assessment, not to exceed five percent, and the termination date of the assessment shall be determined by an election under AS 43.76.230. (b) A salmon fishery asse…

AS 43.76.230 Election to approve, amend, or terminate salmon fishery assessment.

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(a) A qualified salmon fishery association may conduct an election under this section after the commissioner of fish and game approves (1) the notice to be published by the qualified salmon fishery association; the notice must state that all salmon sold in the fishery are subject…

AS 43.76.240 Amendment of salmon fishery assessment.

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(a) The rate or termination date of the salmon fishery assessment levied on salmon under AS 43.76.220 may be amended by the commissioner of revenue upon a two-thirds majority vote at an election held under AS 43.76.230 among the eligible permit holders for the fishery in which th…

AS 43.76.250 Termination of salmon fishery assessment.

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(a) The salmon fishery assessment levied under AS 43.76.220 shall be terminated by the commissioner of revenue on the termination date determined at an election held under AS 43.76.230 to establish or amend the assessment. (b) Notwithstanding (a) of this section, the commissioner…

AS 43.76.260 Collection of assessment.

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(a) Except as otherwise provided under (f) of this section, a buyer who acquires salmon that is subject to a salmon fishery assessment levied under AS 43.76.220 shall collect the salmon fishery assessment at the time of purchase and shall remit the total salmon fishery assessment…

AS 43.76.270 Funding for qualified salmon fishery associations.

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(a) The legislature may make appropriations of revenue collected under AS 43.76.260 to the Department of Fish and Game for funding of the qualified salmon fishery association for the fishery in which the assessment was collected. Funds received under this section by a qualified s…

AS 43.76.280 Definitions.

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In AS 43.76.220 — 43.76.280, (1) “administrative area” means an area established by the Alaska Commercial Fisheries Entry Commission under AS 16.43.200 for regulating and controlling entry into salmon fisheries; (2) “buyer” has the meaning given in AS 43.76.040; (3) “fishery” has…

AS 43.76.300 Permit buy-back assessment.

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A person holding a limited entry permit or interim-use permit under AS 16.43 for a fishery subject to a permit buy-back assessment established by the Alaska Commercial Fisheries Entry Commission under AS 16.43.310 shall pay the permit buy-back assessment at the rate established b…

AS 43.76.310 Collection of assessment.

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(a) Except as otherwise provided under (f) of this section, a buyer who acquires fish that are subject to a permit buy-back assessment imposed by AS 43.76.300 shall collect the permit buy-back assessment at the time of purchase and shall remit the total permit buy-back assessment…