Alaska Administrative Code — Title 15 (Revenue)
15 AAC 76.040
Annual report by limited entry permit holder
# (a)
A permit holder who is required to file a monthly salmon enhancement tax report during a calendar year under 15 AAC 76.020 must file an annual information report, using the form provided by the department, stating the following in the places provided on the form:
# (1)
name of the permit holder;
# (2)
limited entry permit number;
# (3)
mailing address;
# (4)
employer identification number (EIN) or social security number (SSN);
# (5)
telephone number;
# (6)
each region designated under AS 16.10.375 in which salmon were caught and subsequently either removed from the state, or sold or otherwise transferred in the state but outside a region for which the tax has been approved;
# (7)
total pounds and value of the salmon caught in each region reported under (6) of this subsection, and subsequently removed from the state; and
# (8)
other information required by the department on the form.
# (b)
The annual report is due by March 1 of the year following the year in which salmon subject to tax were either removed from the state, or were sold or otherwise transferred in the state but outside a region for which the tax has been approved. The report must be accompanied by any remittance shown to be due upon reconciliation of the monthly reports.
(Eff. 4/1/81, Register 78; am 8/9/81, Register 79; am 7/31/81, Register 79; am 3/31/85, Register
93)
Statutory Authority:
Authority:
AS 43.05.080 AS 43.76.011
AS 43.76.010 AS 43.76.028
Amendment history
Eff. 4/1/81, Register 78; am 8/9/81, Register 79; am 7/31/81, Register 79; am 3/31/85, Register 93
Source: official source document (full AAC Title 15 PDF)
In this chapter (11 sections)
- 76.010 · Imposition of the tax
- 76.020 · Monthly report and remittance of tax by limited entry permit…
- 76.030 · Records
- 76.040 · Annual report by limited entry permit holder
- 76.100 · Collection of tax
- 76.110 · Monthly report and remittance of tax by buyers
- 76.120 · Records
- 76.130 · Annual report by buyers
- 76.140 · Reporting of bonus or other additional payments
- 76.200 · Reserved
- 76.290 · Definitions