Alaska Statutes — Title 43 (Revenue and Taxation)
AS 43.75.030
Filing return and payment of tax
# (a)
A person subject to the tax shall file a return stating the value of fisheries resources processed during the license year, computed as required by this chapter, and such other information as the department prescribes by regulation. The return must show the license number and must be signed by the taxpayer or an authorized agent, under penalty of unsworn falsification in the second degree. If a receiver, trustee, or assign is operating the property or business, that person shall file the return for the person. A tax due on the basis of such a return shall be collected in the same manner as if collected from the person of whose business the receiver, trustee, or assign has custody and control.
# (b)
The return shall be made on a calendar year basis and submitted to the department before April 1 after the close of the calendar year.
# (c)
The department may adopt regulations for the granting of a reasonable extension of time for filing and may grant an extension of time for filing.
# (d)
Except for tax paid monthly under AS 43.75.055(c)(1), the tax shall be paid before April 1 after the close of the calendar year.
# (e)
Every person engaging or attempting to engage in a business for which a license is required under this chapter shall keep records, make statements under oath, file returns, and comply with all regulations that the commissioner may adopt.
# (f)
When the department considers it is necessary, it may require a person, by notice served upon the person, to file a return, make such statements under oath, or keep and display to it such records as it considers sufficient to show the tax for which the person is liable. If a person fails to file a return as prescribed by law or by regulation, or makes, wilfully or otherwise, a false or fraudulent return, the department shall make the return from the information that it can obtain. A return made by the department is prima facie good and sufficient for all legal purposes.
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