Alaska Administrative Code — Title 15 (Revenue)
15 AAC 75.050
Statement to be provided by custom processors
Official textakleg.govlast amended
After December 31, 1980, a person claiming a deduction under 15 AAC 75.030 for a fisheries resource processed for another fisheries business shall include in his return a schedule, using the form provided by the department, which shows the following information:
# (1)
name, address, and fisheries business license number of each fisheries business for whom processing is done; and
# (2)
pounds of fisheries resource processed for the fisheries business, by species.
(Eff. 9/18/81, Register 80)
Statutory Authority:
Authority:
AS 43.05.080 AS 43.75.015(c)
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