Alaska Administrative Code — Title 15 (Revenue)
15 AAC 76.120
Records
A buyer responsible for the collection of the salmon enhancement tax shall prepare and retain the following records:
# (1)
Alaska Department of Fish and Game fish tickets salmon purchased or otherwise acquired;
# (2)
a daily journal or other record showing for each transaction the following:
# (A)
the permit holder from whom the salmon was acquired;
# (B)
the limited entry permit number of the permit holder named under (A) of this paragraph;
# (C)
the pounds and value, by species, of the salmon purchased or otherwise acquired;
# (D)
the amount of salmon enhancement tax collected; and
# (E)
the region designated under AS 16.10.375 in which the salmon were caught.
(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 43.76.025
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