Alaska Administrative Code — Title 15 (Revenue)
15 AAC 116.425
Annual report and remittance of tax
# (a)
A buyer responsible for the collection of the common property fishery assessment under 15 AAC 116.420 shall file an annual report for each business location on a form or in a format prescribed by the department, reporting
# (1)
the name of the buyer;
# (2)
the buyer's federal employer identification number (EIN) or social security number;
# (3)
the buyer's fisheries business license number;
# (4)
the year of purchase;
# (5)
the total pounds and value of salmon or shellfish, by hatchery and species, that the buyer has purchased or acquired; and
# (6)
the signature, printed name, and title of the buyer or its authorized representative, and date of signing.
# (b)
If a person other than the buyer is liable under 15 AAC 116.420(c) for payment of the common property fishery assessment, the person shall file the report required under (a) of this section, reporting
# (1)
the name of the person;
# (2)
the person's federal employer identification number (EIN) or social security number;
# (3)
the person's fisheries business license number;
# (4)
the year of sale or export;
# (5)
the total pounds and value of salmon or shellfish, by hatchery and species, that the person has sold or exported; and
# (6)
the signature, printed name, and title of the person or its authorized representative, and date of signing.
# (c)
No later than October 31 of the year in which the common property fishery was conducted, the annual report required under this section shall be filed with the department, together with each assessment required to be collected.
(Eff. 6/24/2012, Register 202; am 1/21/2024, Register 249)
Statutory Authority:
Authority:
AS 16.10.455 AS 16.12.090 AS 43.05.080
Amendment history
Eff. 6/24/2012, Register 202; am 1/21/2024, Register 249
Source: official source document (full AAC Title 15 PDF)
In this chapter (32 sections)
- 116.010 · Appointment of fish and game license vendors
- 116.011 · Appointment of license officer
- 116.020 · Prohibited licensing
- 116.021 · Qualifications for appointment as a license officer
- 116.030 · Obligations and duties of license officers
- 116.040 · Compensation
- 116.050 · Employees of license officers
- 116.060 · Suspension or revocation of license officer appointment
- 116.070 · Fees, reports, and license inventory due when license officer
- 116.100 · Qualifications for license and proof of qualification
- 116.110 · Persons exempt from licensing requirements
- 116.120 · Refund of license fees
- 116.130 · Lost or destroyed licenses
- 116.300 · Reports by licensed guides
- 116.310 · Definitions
- 116.410 · Hatchery reporting requirements
- 116.415 · Common property fishery assessment rate for salmon
- 116.416 · Common property fishery assessment rate for shellfish
- 116.420 · Liability for common property fishery assessment
- 116.425 · Annual report and remittance of tax
- 116.430 · Reporting of bonus or other additional payments
- 116.435 · Report by department upon failure to make report or making…
- 116.490 · Definitions
- 116.600 · Imposition of seafood marketing assessment
- 116.610 · Filing the return
- 116.620 · Extension of time for filing return
- 116.630 · Administration and enforcement
- 116.640 · Reserved
- 116.670 · Processors eligible for elections
- 116.680 · Elections imposing, amending or terminating the assessment
- 116.690 · 116.690
- 116.700 · Definitions