Alaska Administrative Code — Title 15 (Revenue)
15 AAC 116.680
Elections imposing, amending or terminating the assessment
# (a)
The certification of an election held in accordance with AS 16.51.140 to either impose an assessment or amend an existing assessment must occur before December 1 of the year for which the assessment is being imposed.
# (b)
The certification of an election held in accordance with AS 16.51.130 to terminate an assessment must occur before December 1 of the year for which the assessment would have been imposed.
# (c)
An election held in accordance with AS 16.51.130 and AS 16.51.140 to impose, amend or terminate an assessment which is certified after December 1 of any year will apply to the following year. In addition, no imposition, amendment or termination of an assessment can be made retroactive to years before the year in which the election is certified.
(Eff. 12/17/82, Register 84)
Statutory Authority:
Authority:
AS 16.51.130 AS 43.05.080
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