Alaska Administrative Code — Title 15 (Revenue)
15 AAC 75.035
Exclusion from fisheries business tax
Official textakleg.govlast amended
For a fisheries resource processed after December 31, 1980, a person is not liable for the fisheries business tax under AS 43.75.015 if that person meets the requirements of AS 43.75.017 and if the person claiming the exclusion is the commercial fisherman who caught the fisheries resource.
(Eff. 9/18/81, Register 80)
Statutory Authority:
Authority:
AS 43.05.080 AS 43.75.017
Amendment history
Eff. 9/18/81, Register 80
Source: official source document (full AAC Title 15 PDF)
In this chapter (15 sections)
- 75.010 · Information on return
- 75.020 · Extension of time for filing returns
- 75.030 · Liability for tax
- 75.035 · Exclusion from fisheries business tax
- 75.040 · Statement of value; records
- 75.050 · Statement to be provided by custom processors
- 75.060 · Qualified investments eligible for the fisheries product…
- 75.070 · Application for the fisheries product development tax credit
- 75.080 · Placed in service rule
- 75.085 · Exception to placed-in-service rule
- 75.090 · Limitation on credit
- 75.100 · Tax imposed on acquisition of fisheries resources
- 75.200 · Reserved
- 75.290 · Shore-based fisheries business
- 75.300 · Definitions