Alaska Administrative Code — Title 15 (Revenue)
15 AAC 77.070
Taxable nexus
# (a)
A person meeting the criteria set out in this section may seek a determination of whether the person has a taxable nexus for purposes of AS 43.77. The person must
# (1)
be buying a processed fishery resource from an unrelated person in an arms-length transaction, and
# (2)
obtain a transfer of the legal title, risk of loss, and the physical possession of the resource outside the jurisdiction of the state and thereafter land the fishery resource in the state for transshipment to another jurisdiction.
# (b)
In order to obtain the determination, the person shall apply to the department and provide factual information regarding the person's presence in the state as may be required by the department.
(Eff. 4/20/94, Register 130)
Statutory Authority:
Authority:
AS 43.77.070
Amendment history
Eff. 4/20/94, Register 130
Source: official source document (full AAC Title 15 PDF)
In this chapter (16 sections)
- 77.005 · Findings, purpose, and intent
- 77.010 · Return, payment, and required information
- 77.015 · Automatic extension of time to file return
- 77.020 · Request for extension of time to file return
- 77.025 · Requirement to make estimated tax payments
- 77.030 · Liability for tax
- 77.035 · Credit for other taxes paid
- 77.040 · Value and notice of value
- 77.045 · Weights and recovery rates
- 77.050 · Credit for community development quota contributions
- 77.055 · Requirements for nonprofit corporations
- 77.060 · Claim and revocation of credits
- 77.065 · Accounting for revenue sharing
- 77.070 · Taxable nexus
- 77.090 · Penalties: reasonable cause
- 77.990 · Definitions