Alaska Statutes — Title 43 (Revenue and Taxation)
AS 43.77.015
Obligations and payments under fishery cooperative contracts
Official textakleg.gov
# (a)
The department shall deposit a payment made to the state under a contract subject to sec.
210(f), American Fisheries Act, P.L. 105-277, into the separate account established under AS
43.77.050(b).
# (b)
An obligation imposed by a contract subject to sec. 210(f), American Fisheries Act, P.L.
105-277, shall be treated as if it were a tax under this chapter for purposes of AS 43.77.020. A payment made to satisfy the obligation imposed by the contract shall be treated as if it were tax revenue collected under this chapter for purposes of AS 43.77.060.
Source: official source document (full Title 43 PDF)
In this chapter (12 sections)
- 43.77.010 · Landing tax
- 43.77.015 · Obligations and payments under fishery cooperative contracts
- 43.77.020 · Filing return and payment of tax
- 43.77.030 · Credit for other taxes paid
- 43.77.035 · Tax credit for scholarship contributions
- 43.77.040 · Credit for approved contributions
- 43.77.045 · Fisheries resource landing tax education credit. [See…
- 43.77.046 · Alaska veterans' memorial endowment fund contribution credit
- 43.77.050 · Separate accounting
- 43.77.060 · Revenue sharing
- 43.77.070 · Regulations
- 43.77.200 · Definitions