Alaska Administrative Code — Title 15 (Revenue)
15 AAC 80.010
Report of average wholesale salmon prices
# (a)
If, during a particular calendar year, the department does not receive a joint request as described in AS 43.80.035(d) for an average wholesale salmon price report, no report will be prepared for that calendar year. If the department does receive a joint request during a calendar year, a report will be prepared for that year on the salmon species for which a report is requested.
# (b)
If a joint request is not received during a calendar year but is received on or before February 15 of the following year, the department will approve the request if reasonable cause is shown for the delay.
# (c)
If no joint request is received under (a) of this section and no joint request is approved under (b) of this section for a report on a salmon species, then no report will be prepared for that salmon species in any subsequent year.
# (d)
If a joint request is received under (a) of this section or approved under (b) of this section, the department will mail a wholesale salmon price information form to each salmon cannery which operated in the state. It will mail the form by January 5 of the year following the year for which the report is requested or within five days after the approval of a request under (b) of this section.
# (e)
Each cannery shall complete the information form and return it to the department by
February 10 or, upon the approval of a request under (b) of this section, within 30 days of the date of mailing the form under (d) of this section.
# (f)
If a cannery does not return a completed information form to the department by April 1 following the year for which a report is requested under (a) of this section, or within 60 days of the approval of a request under (b) of this section, the person required to file the report shall pay a civil penalty of $5,000 unless it is demonstrated to the department that the failure to file was due to a reasonable cause and not to willful neglect.
(Eff. 4/8/82, Register 82; am 8/1/82, Register 83)
Statutory Authority:
Authority:
AS 43.05.080 AS 43.80.035
Amendment history
Eff. 4/8/82, Register 82; am 8/1/82, Register 83
Source: official source document (full AAC Title 15 PDF)