Alaska Administrative Code — Title 15 (Revenue)
15 AAC 116.700
Definitions
In AS 16.51 and 15 AAC 116.600 - 15 AAC 116.700,
# (1)
"assessment" means a seafood marketing assessment imposed by AS 16.51 and this chapter;
# (2)
"department" means the Department of Revenue;
# (3)
"processor" means the same as "processor" in AS 16.51.180(3), and the same as
"fisheries business" in AS 43.75.290 and includes one engaged in the act of "processing" as defined in 15 AAC 75.300(4) and one who both harvests and processes seafood for commercial sale, except those processors the value of whose seafood products is excluded from the tax imposed under AS 43.75 by virtue of AS 43.75.017 and 15 AAC 75.035;
# (4)
"seafood products" means the same as "seafood" in AS 16.51.180(5), and the same as
"fishery resource" in AS 43.75.290 and as interpreted in 15 AAC 75.300(2);
# (5)
"value paid" means the same as "value" in AS 16.51.180(6), and "value" in AS
43.75.290 and as interpreted in 15 AAC 75.300(3) and (3).
(Eff. 12/17/82, Register 84; am 6/24/2012, Register 202; am 12/26/2014; Register 212)
Statutory Authority:
Authority:
AS 16.51.150 AS 16.51.180
AS 16.51.160 AS 43.05.080
Amendment history
Eff. 12/17/82, Register 84; am 6/24/2012, Register 202; am 12/26/2014; Register 212
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