Alaska Administrative Code — Title 15 (Revenue)

15 AAC 77.010

Return, payment, and required information

Official textakleg.govlast amended Nov 09, 200613 subsections

# (a)

A person subject to the fishery resource landing tax shall file a single return for all taxable landings of fishery resources in the state, during the tax year. The return must be filed using the forms provided by the department and must specify each vessel employed by the taxpayer and all locations at which fishery resources were landed in the state.

# (b)

On the form a person shall state the following information:

# (1)

the name of the person subject to the tax that is filing the return;

# (2)

the person's mailing address;

# (3)

the person's federal employer identification number or social security number;

# (4)

the calendar year covered by the return;

# (5)

the precise locations in the state where fishery resources were landed, including a specification by weight and species of the fisheries resource landed at each location;

# (6)

the precise locations in the state where fishery resources harvested under the provisions of a community development quota were landed, including a specification by weight and species of the fisheries resources landed at each location;

# (7)

the person's Alaska fisheries business license number or Alaska business license number;

# (8)

the value of the fishery resources;

# (9)

the amount of credits claimed for other taxes paid and for approved contributions;

# (10)

the amount of tax liabilities and payments; and

# (11)

other material required on the form.
(Eff. 4/20/94, Register 130; am 11/9/2006, Register 180)
Statutory Authority:
Authority:
AS 43.77.020 AS 43.77.070

Amendment history

Eff. 4/20/94, Register 130; am 11/9/2006, Register 180

Source: official source document (full AAC Title 15 PDF)

In this chapter (16 sections)

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