Title 43 — Revenue and Taxation
36 chapters · 668 sections in this title.
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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Article 4. Permit Buy-Back Assessment. 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 g…
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…
AS 43.76.320 Definition.
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Article 5. Seafood Development Tax. In AS 43.76.300 — 43.76.320, “buyer” means a person who acquires possession of fish from the person who caught the fish regardless of whether there is an actual sale of the fish, but does not include a person engaged solely in interstate transp…
AS 43.76.350 Two percent seafood development tax.
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(a) A person holding a limited entry permit or interim-use permit under AS 16.43 shall pay a seafood development tax at the rate of two percent of the value, as defined in AS 43.75.290, of fishery resources taken in a fishery that the person removes from the state or transfers to…
AS 43.76.355 One and one-half percent seafood development tax.
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(a) A person holding a limited entry permit or interim-use permit under AS 16.43 shall pay a seafood development tax at the rate of 1.5 percent of the value, as defined in AS 43.75.290, of fishery resources taken in a fishery that the person removes from the state or transfers to…
AS 43.76.360 One percent seafood development tax.
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(a) A person holding a limited entry permit or interim-use permit under AS 16.43 shall pay a seafood development tax at the rate of one percent of the value, as defined in AS 43.75.290, of fishery resources taken in a fishery that the person removes from the state or transfers to…
AS 43.76.365 One-half percent seafood development tax.
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(a) A person holding a limited entry permit or interim-use permit under AS 16.43 shall pay a seafood development tax at the rate of 0.5 percent of the value, as defined in AS 43.75.290, of fishery resources taken in a fishery that the person removes from the state or transfers to…
AS 43.76.370 Election to approve, amend, or terminate seafood development tax.
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(a) A qualified regional seafood development association for a seafood development region may conduct an election under this section to approve, amend, or terminate a seafood development tax in one or more fisheries in a seafood development region after (1) the association pays a…
AS 43.76.375 Termination of seafood development tax.
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(a) The seafood development tax levied under AS 43.76.350, 43.76.355, 43.76.360, or 43.76.365 may be terminated by the commissioner of revenue upon majority vote of eligible permit holders who vote in an election held under AS 43.76.370 in which at least 30 percent of the eligibl…
AS 43.76.380 Liability for tax on fishery resources sold to a buyer.
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(a) Except as provided under (c) of this section, a buyer who acquires a fishery resource that is subject to a seafood development tax levied under AS 43.76.350, 43.76.355, 43.76.360, or 43.76.365 shall collect the seafood development tax at the time of purchase, and shall remit …
AS 43.76.385 Liability for tax on fishery resources shipped from the state.
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(a) The owner of fishery resources removed from the state is liable for payment of a seafood development tax levied under AS 43.76.350, 43.76.355, 43.76.360, or 43.76.365 if, at the time the fishery resources are removed from the state, the seafood development tax payable on the …
AS 43.76.390 Exemption.
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[Repealed or reserved.]
AS 43.76.399 Definitions.
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In AS 43.76.350 — 43.76.399, unless the context otherwise requires, (1) “buyer” means a person who acquires possession of fishery resources from the person who caught the fishery resources regardless of whether there is an actual sale of the fishery resources but excluding a tran…
AS 43.77.010 Landing tax.
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A person who engages or attempts to engage in a floating fisheries business in the state and who owns a fishery resource that is not subject to AS 43.75 but that is brought into the jurisdiction of, and first landed in, this state is liable for and shall pay a landing tax on the …
AS 43.77.015 Obligations and payments under fishery cooperative contracts.
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(a) The department shall deposit a payment made to the state under a contract subject to sec. 210(f), American Fisheries Act, P.L. 105-277, into the separate account established under AS 43.77.050(b). (b) An obligation imposed by a contract subject to sec. 210(f), American Fisher…
AS 43.77.020 Filing return and payment of tax.
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(a) A person subject to the tax under this chapter shall file a return stating the value of fishery resources landed in the state that are subject to the tax, the point of landing of the fishery resource, and other information the department requires by regulation. (b) The return…
AS 43.77.030 Credit for other taxes paid.
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The department shall grant a credit, not to exceed the taxpayer's liability for the tax under this chapter on a fishery resource, to a taxpayer for taxes equivalent in nature to those imposed under AS 43.75 and AS 43.76 that are paid to another jurisdiction in which the fishery r…
AS 43.77.035 Tax credit for scholarship contributions.
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[Repealed or reserved.]
AS 43.77.040 Credit for approved contributions.
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(a) A taxpayer who harvests a fishery resource under the provisions of a community development quota may claim as a credit, against not more than 45.45 percent of the tax under this chapter that is due on the value of the fishery resource harvested under the community development…
AS 43.77.045 Fisheries resource landing tax education credit. [See delayed repeal note.]
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(a) A person engaged in a floating 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 …
AS 43.77.046 Alaska veterans' memorial endowment fund contribution credit. [Repealed, § 25 ch 46 SLA 2002.]
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[Repealed or reserved.]
AS 43.77.050 Separate accounting.
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(a) [Repealed, § 28 ch 81 SLA 1996.] (b) The tax collected under this chapter shall be paid into a separate account in the general fund. The annual balance in the account may be appropriated by the legislature for revenue sharing under AS 43.77.060. The amount of all tax credits …
AS 43.77.060 Revenue sharing.
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(a) Subject to appropriation by the legislature and except as provided in (b) of this section, the commissioner shall pay to each (1) unified municipality and to each city located in the unorganized borough, 50 percent of the amount of tax revenue collected from taxes levied unde…
AS 43.77.070 Regulations.
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The department shall adopt regulations to implement and interpret this chapter.
AS 43.77.200 Definitions.
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In this chapter, (1) “community development quota” has the meaning given that term in a regulation adopted by the Office of the Governor, under authority granted by art. III, secs. 1 and 24, Constitution of the State of Alaska, to implement a program of the North Pacific Fishery …
AS 43.80.010 [Renumbered as AS 43.99.010.]
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[Repealed or reserved.]
AS 43.80.015 [Renumbered as AS 43.98.015.]
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[Repealed or reserved.]
AS 43.80.020 Prosecution for failure to secure license. [Repealed, § 46 ch 113 SLA 1980. For current law, see AS 43.05.290(h).]
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[Repealed or reserved.]
AS 43.80.030 Production of license. [Repealed, § 45 ch 113 SLA 1980.]
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[Repealed or reserved.]
AS 43.80.035 Reporting of salmon prices. [Repealed, § 2 ch 49 SLA 1983.]
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[Repealed or reserved.]
AS 43.80.040 [Renumbered as AS 43.99.950.]
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[Repealed or reserved.]
AS 43.80.050 Reporting of wholesale salmon prices.
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(a) A fish processor engaged in the business of selling salmon products at wholesale and whose business sells more than 1,000,000 pounds of salmon products at wholesale during a calendar year shall submit to the department during the following calendar year, on a form provided by…
AS 43.80.055 Wholesale price averages; Alaska salmon price report.
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(a) Based on the information provided in reports submitted under AS 43.80.050, the department shall determine the average wholesale prices paid to fish processors and their affiliates for the sale of salmon products. (b) The department shall determine under this section the month…
AS 43.80.060 Report to the legislature.
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Not later than March 15 of each year, the department shall make available to the legislature a report of average wholesale prices paid for salmon products and a report of the quantity of salmon products produced during the preceding calendar year. The department shall notify the …
AS 43.80.065 Confidentiality of reports.
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Information in reports submitted under AS 43.80.050, and price averages calculated by the department from the information in the reports, are public information, except that information that identifies or could be used to identify a particular fish processor is confidential.
AS 43.80.095 Penalty.
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The department may levy and collect a civil penalty of $50 per day on a fish processor that fails to submit a report as required under AS 43.80.050.
AS 43.80.100 Definitions.
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In AS 43.80.050 — 43.80.100, (1) “affiliate of the processor” means a person that directly or indirectly, through one or more intermediaries, controls, is controlled by, or is under common control with, the processor; (2) “area of production” means the area in which a salmon prod…
AS 43.82.010 Purpose.
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The purpose of this chapter is to (1) encourage new investment to develop the state's stranded gas resources by authorizing establishment of fiscal terms related to that new investment without significantly altering tax and royalty methodologies and rates on existing oil and gas …
AS 43.82.020 Contracts for payments in lieu of other taxes and for royalty adjustments.
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Article 2. Qualification and Application Procedures. The commissioner may, under this chapter, negotiate terms for inclusion in a proposed contract with a qualified sponsor or qualified sponsor group providing for (1) periodic payment in lieu of one or more taxes that otherwise w…
AS 43.82.100 Qualified project.
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Based on information available to the commissioner, the commissioner may determine that a proposal for new investment is a qualified project under this chapter if the project (1) principally involves (A) the transportation of natural gas by pipeline to one or more markets, togeth…
AS 43.82.110 Qualified sponsor or qualified sponsor group.
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The commissioner may determine that a person or group is a qualified sponsor or qualified sponsor group if the person or a member of the group (1) intends to own an equity interest in a qualified project, intends to commit gas that it owns to a qualified project, or holds the per…
AS 43.82.120 Applications.
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(a) A qualified sponsor or qualified sponsor group may submit to the department an application for development of a contract under AS 43.82.020 evidencing that the requirements of AS 43.82.100 and 43.82.110 are met. The application must be submitted in the manner and form and con…
AS 43.82.130 Qualified project plan.
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A proposed project plan submitted under AS 43.82.120 may be approved as a qualified project plan under AS 43.82.140 if the proposed project plan (1) reflects a proposal for diligent development of the project on the part of the applicant; (2) does not materially conflict with the…
AS 43.82.140 Review of applications and determination of qualifications.
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(a) The commissioner shall review an application submitted under AS 43.82.120 to determine whether the provisions of AS 43.82.100 concerning a qualified project and AS 43.82.110 concerning a qualified sponsor or qualified sponsor group have been met. The commissioner may approve …
AS 43.82.150 Actions challenging determinations on applications.
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(a) Only an applicant under AS 43.82.120 who is aggrieved by a determination of the commissioner of revenue or the commissioner of natural resources under AS 43.82.140 may seek judicial review of the determination. (b) The only grounds for judicial review of a determination made …
AS 43.82.160 Multiple applications for similar or competing qualified projects.
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Nothing in this chapter prohibits different qualified sponsors or different qualified sponsor groups from submitting applications under AS 43.82.120 relating to similar or competing qualified projects or prohibits the commissioner of revenue or the commissioner of natural resourc…
AS 43.82.170 Application deadline.
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The commissioner of revenue or the commissioner of natural resources may not act on an application for a contract submitted under AS 43.82.120 unless the application is received by the Department of Revenue no later than March 31, 2005.
AS 43.82.180 Withdrawal of applications.
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Article 3. Contract Development. Subject to the terms of a reimbursement agreement under AS 43.82.240 or other agreement with the Department of Revenue, the Department of Natural Resources, the commissioner of revenue, or the commissioner of natural resources affecting the withdr…