Alaska Statutes — Title 43 (Revenue and Taxation)
AS 43.75.011
Fisheries business license
# (a)
A person engaging or attempting to engage in a fisheries business or in an activity described in AS 43.75.100 shall first apply for and obtain a license as provided in AS 43.75.020.
# (b)
The commissioner may assess a civil penalty against a person required to have a license under (a) of this section who fails to obtain the license. The civil penalty for a violation of (a) of this section may not exceed $5,000 the first time a civil penalty is assessed, $10,000 for a second assessment, $15,000 for a third assessment, $20,000 for a fourth assessment, and $25,000 for a fifth or subsequent assessment. The commissioner may not assess a person more than one civil penalty for a violation of (a) of this section in a 30-day period.
# (c)
Proceedings to suspend or revoke a license under AS 43.75.020(b)(3)(B) are governed by AS
44.62.
Source: official source document (full Title 43 PDF)
In this chapter (26 sections)
- 43.75.010 · Fisheries business licenses
- 43.75.011 · Fisheries business license
- 43.75.015 · Fisheries business tax
- 43.75.017 · Exclusion from fisheries business tax
- 43.75.018 · Fisheries business education credit. [See delayed repeal…
- 43.75.019 · Alaska veterans' memorial endowment fund contribution credit
- 43.75.020 · Application for license
- 43.75.030 · Filing return and payment of tax
- 43.75.032 · Tax credit for scholarship contributions
- 43.75.034 · Tax credit report
- 43.75.035 · Salmon and herring product development tax credit
- 43.75.036 · Salmon utilization tax credit
- 43.75.037 · Fisheries product development tax credit
- 43.75.050 · Violations and penalties
- 43.75.055 · Security for collection of taxes
- 43.75.060 · Cold storage and other fish processors
- 43.75.100 · Tax imposed on taking of fishery resource
- 43.75.110 · Return; payment of tax
- 43.75.120 · Violations and penalties
- 43.75.130 · Refund to local governments
- 43.75.133 · Provision of information to municipalities
- 43.75.135 · Additional refund to boroughs and cities
- 43.75.136 · Appropriations to Commercial Fishing and Agriculture Bank
- 43.75.137 · Additional refund
- 43.75.140 · 43.75.140
- 43.75.290 · Definitions