Alaska Administrative Code — Title 15 (Revenue)
15 AAC 116.430
Reporting of bonus or other additional payments
# (a)
A buyer making a bonus or other additional payment to a person after October 31 for salmon or shellfish purchased in a previous year shall file a report of the bonus or additional payment made. The buyer shall file the report on a form or in a format prescribed by the department, reporting
# (1)
the year in which the salmon or shellfish were initially reported; and
# (2)
the value of the bonus or additional payment.
# (b)
No later than the last day of the month following the month in which a bonus or additional payment was made, the report required under this section shall be filed.
(Eff. 6/24/2012, Register 202; am 12/26/2014, Register 212; 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 12/26/2014, Register 212; 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