Alaska Administrative Code — Title 15 (Revenue)
15 AAC 116.600
Imposition of seafood marketing assessment
# (a)
There is imposed an assessment under AS 16.51.120 on the total value paid for seafood products by all processors, except on those transactions excluded from liability for tax under AS 43.75 as provided in AS 43.75.017, for the calendar year 1982 and each year following until amended or terminated under AS 16.51.140 or AS 16.51.130. The assessment is on all processors whose value paid for seafood products during a calendar year is at least $50,000, and is calculated at the rate of .2 percent of the total value paid for the seafood products.
# (b)
All processors shall file returns under 15 AAC 116.610 and shall pay the total assessment due under this chapter on or before March 31 after the close of the calendar year to which the assessment applies.
# (c)
A processor is liable for the tax under AS 16.51 on the value of a seafood product processed for a person not licensed under AS 43.75.
# (d)
A person taking, purchasing, or otherwise acquiring a seafood product that has not been subject to the tax imposed in AS 16.51, who transports the seafood product to a point outside the taxing jurisdiction of the state for sale or processing, is liable for the tax under AS 16.51 on the value of the seafood product.
(Eff. 12/17/82, Register 84; am 4/20/94, Register 130)
Statutory Authority:
Authority:
AS 16.51.120 AS 43.05.080 AS 43.05.250
Amendment history
Eff. 12/17/82, Register 84; am 4/20/94, Register 130
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