Alaska Administrative Code — Title 15 (Revenue)
15 AAC 77.990
Definitions
Official textakleg.govlast amended
In AS 43.77 and this chapter, unless the context otherwise requires,
# (1)
"department" means the Department of Revenue;
# (2)
"filed" means the date of personal delivery to the department or, if mailed, the date of the United States postmark;
# (3)
"related person or party" has the meaning of related person in 26 U.S.C. 267 and 26
U.S.C. 318;
# (4)
"weight" means the poundage of an unprocessed fishery resource after the application of a recovery rate described in 15 AAC 77.045(a) to a processed fishery resource.
(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