Alaska Administrative Code — Title 15 (Revenue)
15 AAC 75.290
Shore-based fisheries business
A fisheries business operated from a floating vessel is not permanently attached to the land.
A fisheries business operated from a floating vessel is a shore-based fisheries business only if it remains anchored in one place and does not move from that anchorage during an entire tax year.
A movement of the vessel from the anchorage, for any reason, including dry-dock, repairs, maintenance, or a new processing location, either to another location in the state or to another location outside the state, disqualifies the fisheries business as a shore-based fisheries business.
(Eff. 9/9/81, Register 79)
Statutory Authority:
Authority:
AS 43.05.080 AS 43.75.015
Amendment history
Eff. 9/9/81, Register 79
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