Title 43 — Revenue and Taxation
36 chapters · 668 sections in this title.
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 [Repealed, § 8 ch 79 SLA 1986.]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[Repealed or reserved.]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[Repealed or reserved.]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 [Repealed, § 20, 34, ch 61, SLA 2014.]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[Repealed or reserved.]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 [Repealed, § 4 ch 94 SLA 1976; § 3 ch 166 SLA 1976; §§ 45, 46 ch 113 SLA 1980.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[Repealed or reserved.]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 [Repealed, § 13 ch 79 SLA 1979.]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…
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 43.76.030 Accounting of financing received as a result of the salmon enhancement tax. [Repealed, § 19 ch 6 SLA 1998.]
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[Repealed or reserved.]
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 43.76.110 Secs. 43.76.110 — 43.76.130. Salmon marketing tax; Collection of tax; Definition. [Repealed, § 9, ch. 55, SLA 1993, as amended by § 1, ch. 111, SLA 1998, § 3, ch. 136, SLA 2002, and § 16, ch. 31, SLA 2004.]
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Article 2. Dive Fishery Management Assessment.
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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Article 3. Salmon Fishery Assessment. 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 p…
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…