Alaska Administrative Code — Title 15 (Revenue)
15 AAC 116.610
Filing the return
# (a)
Each processor shall file a return on a form provided by the department and remit the total amount of the assessment to the department on or before March 31 after the close of the calendar year to which the assessment applies. The information required by the return will include the following:
# (1)
name of the taxpayer;
# (2)
mailing address;
# (3)
federal employer identification number or social security number;
# (4)
fisheries business license number;
# (5)
year for which tax return is being filed;
# (6)
locations of operation and vessel name, if applicable;
# (7)
total value paid for seafood products in Alaska during the calendar year for which the return is being filed;
# (8)
other information required by the department.
# (b)
Processors doing business in more than one location shall, on the return, list for each business location the same information required by (a) of this section.
(Eff. 12/17/82, Register 84)
Statutory Authority:
Authority:
AS 16.51.150 AS 43.05.080
AS 16.51.160 AS 43.05.250
Amendment history
Eff. 12/17/82, Register 84
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