reglab/housing_qa huggingface dataset:
AK Stat § 43.76.350 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 76. Fisheries Taxes and Assessments|Article 5. Seafood Development Tax.|Sec. 43.76.350. Two percent seafood development tax.

(a) A person holding a limited entry permit or interim-use permit under AS 16.43 shall pay a seafood development tax at the rate of two percent of the value, as defined in AS 43.75.290, of fishery resources taken in a fishery that the person removes from the state or transfers to a buyer in the state. (b) A two percent seafood development tax on fishery resources taken in a fishery may only be levied and collected under (a) of this section if (1) the commissioner of commerce, community, and economic development has designated an organization to be the qualified regional seafood development association for the seafood development region in which the fishery occurs; and (2) the two percent seafood development tax for the fishery is approved under AS 43.76.370.
AK Stat § 43.76.355 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 76. Fisheries Taxes and Assessments|Article 5. Seafood Development Tax.|Sec. 43.76.355. One and one-half percent seafood development tax.

(a) A person holding a limited entry permit or interim-use permit under AS 16.43 shall pay a seafood development tax at the rate of 1.5 percent of the value, as defined in AS 43.75.290, of fishery resources taken in a fishery that the person removes from the state or transfers to a buyer in the state. (b) A 1.5 percent seafood development tax on fishery resources taken in a fishery may only be levied and collected under (a) of this section if (1) the commissioner of commerce, community, and economic development has designated an organization to be the qualified regional seafood development association for the seafood development region in which the fishery occurs; and (2) the 1.5 percent seafood development tax for the fishery is approved under AS 43.76.370.
AK Stat § 43.76.360 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 76. Fisheries Taxes and Assessments|Article 5. Seafood Development Tax.|Sec. 43.76.360. One percent seafood development tax.

(a) A person holding a limited entry permit or interim-use permit under AS 16.43 shall pay a seafood development tax at the rate of one percent of the value, as defined in AS 43.75.290, of fishery resources taken in a fishery that the person removes from the state or transfers to a buyer in the state. (b) A one percent seafood development tax on fishery resources taken in a fishery may only be levied and collected under (a) of this section if (1) the commissioner of commerce, community, and economic development has designated an organization to be the qualified regional seafood development association for the seafood development region in which the fishery occurs; and (2) the one percent seafood development tax for the fishery is approved under AS 43.76.370.
AK Stat § 43.76.365 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 76. Fisheries Taxes and Assessments|Article 5. Seafood Development Tax.|Sec. 43.76.365. One-half percent seafood development tax.

(a) A person holding a limited entry permit or interim-use permit under AS 16.43 shall pay a seafood development tax at the rate of 0.5 percent of the value, as defined in AS 43.75.290, of fishery resources taken in a fishery that the person removes from the state or transfers to a buyer in the state. (b) A 0.5 percent seafood development tax on fishery resources taken in a fishery may only be levied or collected under (a) of this section if (1) the commissioner of commerce, community, and economic development has designated an organization to be the qualified regional seafood development association for the seafood development region in which the fishery occurs; and (2) the 0.5 percent seafood development tax for the fishery is approved under AS 43.76.370.
AK Stat § 43.76.375 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 76. Fisheries Taxes and Assessments|Article 5. Seafood Development Tax.|Sec. 43.76.375. Termination of seafood development tax.

(a) The seafood development tax levied under AS 43.76.350, 43.76.355, 43.76.360, or 43.76.365 may be terminated by the commissioner of revenue upon majority vote of eligible permit holders who vote in an election held under AS 43.76.370 in which at least 30 percent of the eligible permit holders cast a ballot. The seafood development tax may be terminated in one or more fisheries within a seafood development region under this section. (b) The commissioner of revenue shall terminate a seafood development tax under (a) of this section following an election conducted by the qualified seafood development association for the seafood development region if (1) a petition is presented to the commissioner of commerce, community, and economic development requesting termination of the seafood development tax in a fishery that is signed by at least 10 percent of the number of persons who are eligible to vote in an election under AS 43.76.370 to approve the levy of the seafood development tax in the fishery; (2) an election is held in accordance with AS 43.76.370; the ballot must ask the question whether the seafood development tax for the fishery shall be terminated; the ballot must be worded so that a “yes” vote is for continuation of the seafood development tax and a “no” vote is for termination of the seafood development tax; (3) a majority of the votes cast in the election by eligible interim-use permit and entry permit holders are for the termination of the seafood development tax; (4) at least 30 percent of the permit holders who are eligible to vote in the election cast a ballot in the election; and (5) the qualified regional seafood development association for the fishery provides notice of the election in accordance with AS 43.76.370 within two months after receiving notice from the commissioner of commerce, community, and economic development that a valid petition under (1) of this subsection has been received.
AK Stat § 43.76.380 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 76. Fisheries Taxes and Assessments|Article 5. Seafood Development Tax.|Sec. 43.76.380. Liability for tax on fishery resources sold to a buyer.

(a) Except as provided under (c) of this section, a buyer who acquires a fishery resource that is subject to a seafood development tax levied under AS 43.76.350, 43.76.355, 43.76.360, or 43.76.365 shall collect the seafood development tax at the time of purchase, and shall remit the total tax collected during each month to the department by the last day of the next month. (b) A buyer who collects the seafood development tax shall (1) maintain records reflecting the fishery in which the fishery resource was caught; and (2) report to the Department of Revenue by March 1 of each year the total value, as defined in AS 43.75.290, of the fishery resources caught in each fishery that the buyer has acquired during the preceding year. (c) A commercial fisherman who transfers possession of a fishery resource to a buyer who is not a fisheries business licensed under AS 43.75 is liable for the payment of a seafood development tax levied under AS 43.76.350, 43.76.355, 43.76.360, or 43.76.365 if, at the time possession of the fishery resource is transferred to a buyer, the seafood development tax payable on the fishery resource has not been collected. If a commercial fisherman is liable for payment of the seafood development tax under this subsection, the commercial fisherman shall comply with the requirements under (b) of this section to maintain records and to make reports to the Department of Revenue. Notwithstanding (a) of this section, a person subject to this subsection shall remit the total seafood development tax payable during the calendar year to the Department of Revenue before April 1 after close of the calendar year. (d) The Department of Revenue shall deposit the seafood development tax collected under AS 43.76.350 - 43.76.399 in the general fund. The legislature may make appropriations based on this revenue to the Department of Commerce, Community, and Economic Development for the purpose of providing financing for qualified regional seafood development associations.
AK Stat § 43.76.385 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 76. Fisheries Taxes and Assessments|Article 5. Seafood Development Tax.|Sec. 43.76.385. Liability for tax on fishery resources shipped from the state.

(a) The owner of fishery resources removed from the state is liable for payment of a seafood development tax levied under AS 43.76.350, 43.76.355, 43.76.360, or 43.76.365 if, at the time the fishery resources are removed from the state, the seafood development tax payable on the fishery resources has not been collected by a buyer. (b) If the owner of fishery resources is liable for payment of the seafood development tax under (a) of this section, the owner shall comply with the requirement of AS 43.76.380(b) to report the owner's liability for payment of the tax.
AK Stat § 43.76.390 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 76. Fisheries Taxes and Assessments|Article 5. Seafood Development Tax.|Sec. 43.76.390. Exemption.

AS 43.76.350 - 43.76.399 do not apply to salmon harvested under a special harvest area entry permit issued under AS 16.43.400.
AK Stat § 43.76.399 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 76. Fisheries Taxes and Assessments|Article 5. Seafood Development Tax.|Sec. 43.76.399. Definitions.

In AS 43.76.350 - 43.76.399, unless the context otherwise requires, (1) “buyer” means a person who acquires possession of fishery resources from the person who caught the fishery resources regardless of whether there is an actual sale of the fishery resources but excluding a transfer to a person engaged solely in interstate transportation of goods for hire; (2) “fishery” has the meaning given in AS 16.43.990; (3) “qualified regional seafood development association” means an association designated as qualified under AS 44.33.065(a); (4) “seafood development region” means a region established under AS 44.33.065(b).
AK Stat § 43.82.010 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 82. Alaska Stranded Gas Development Act|Article 1. Contracts for Payments in Lieu of Other Taxes.|Sec. 43.82.010. Purpose.

The purpose of this chapter is to (1) encourage new investment to develop the state's stranded gas resources by authorizing establishment of fiscal terms related to that new investment without significantly altering tax and royalty methodologies and rates on existing oil and gas infrastructure and production; (2) allow the fiscal terms applicable to a qualified sponsor or the members of a qualified sponsor group, with respect to a qualified project, to be tailored to the particular economic conditions of the project and to establish those fiscal terms in advance with as much certainty as the Constitution of the State of Alaska allows; and (3) maximize the benefit to the people of the state of the development of the state's stranded gas resources.
AK Stat § 43.82.020 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 82. Alaska Stranded Gas Development Act|Article 1. Contracts for Payments in Lieu of Other Taxes.|Sec. 43.82.020. Contracts for payments in lieu of other taxes and for royalty adjustments.

The commissioner may, under this chapter, negotiate terms for inclusion in a proposed contract with a qualified sponsor or qualified sponsor group providing for (1) periodic payment in lieu of one or more taxes that otherwise would be imposed by the state or a municipality on the qualified sponsor or members of the qualified sponsor group as a consequence of the sponsor's or group's participation in an approved qualified project under this chapter; and (2) certain adjustments regarding royalty under AS 43.82.220.
AK Stat § 43.82.100 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 82. Alaska Stranded Gas Development Act|Article 2. Qualification and Application Procedures.|Sec. 43.82.100. Qualified project.

Based on information available to the commissioner, the commissioner may determine that a proposal for new investment is a qualified project under this chapter if the project (1) principally involves (A) the transportation of natural gas by pipeline to one or more markets, together with any associated processing or treatment; (B) the export of liquefied natural gas from the state to one or more other states or countries; or (C) any other technology that commercializes the shipment of natural gas within the state or from the state to one or more other states or countries; (2) would produce at least 500,000,000,000 cubic feet of stranded gas within 20 years from the commencement of commercial operations; and (3) is capable, subject to applicable commercial regulation and technical and economic considerations, of making gas available to meet the reasonably foreseeable demand in this state for gas within the economic proximity of the project.
AK Stat § 43.82.110 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 82. Alaska Stranded Gas Development Act|Article 2. Qualification and Application Procedures.|Sec. 43.82.110. Qualified sponsor or qualified sponsor group.

The commissioner may determine that a person or group is a qualified sponsor or qualified sponsor group if the person or a member of the group (1) intends to own an equity interest in a qualified project, intends to commit gas that it owns to a qualified project, or holds the permits that the department determines are essential to construct and operate a qualified project; and (2) meets one or more of the following criteria: (A) owns a working interest in at least 10 percent of the stranded gas proposed to be developed by a qualified project; (B) has the right to purchase at least 10 percent of the stranded gas proposed to be developed by a qualified project; (C) has the right to acquire, control, or market at least 10 percent of the stranded gas proposed to be developed by a qualified project; (D) has a net worth equal to at least 10 percent of the estimated cost of constructing a qualified project; (E) has an unused line of credit equal to at least 15 percent of the estimated cost of constructing a qualified project.
AK Stat § 43.82.120 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 82. Alaska Stranded Gas Development Act|Article 2. Qualification and Application Procedures.|Sec. 43.82.120. Applications.

(a) A qualified sponsor or qualified sponsor group may submit to the department an application for development of a contract under AS 43.82.020 evidencing that the requirements of AS 43.82.100 and 43.82.110 are met. The application must be submitted in the manner and form and contain the information required by the department. (b) Along with an application submitted under (a) of this section, an applicant shall submit a proposed project plan for a qualified project that contains the following information based on the information known to the applicant at the time of application: (1) a description of the work accomplished as of the date of the application to further the project; (2) a schedule of proposed development activity leading to the projected commencement of commercial operations of the project; (3) a description of the development activity proposed to be accomplished under the proposed project plan; (4) a description of each lease or property that the applicant believes to contain the stranded gas that would be developed if the project was built; (5) a description of the methods and terms under which the applicant is prepared to make gas available to meet the reasonably foreseeable demand in this state for gas within the economic proximity of the project during the term of the proposed contract, including proposed pipeline transportation and expansion rules if pipeline transportation is a part of the proposed project; (6) a detailed description of options to mitigate the increased demand for public services and other negative effects caused by the project; (7) a detailed description of options for the safe management and operation of the project once it is constructed; (8) other information that the commissioner of revenue, in consultation with the commissioner of natural resources, considers necessary to make a determination that (A) the work accomplished as of the date of application, the schedule of proposed development activity, and the development activity proposed to be accomplished under the proposed project plan reflect a proposal for diligent development on the part of the applicant; (B) the proposed project plan does not materially conflict with the obligations of a lessee to the state under a lease or under a pool, unit, or other agreement with the state; and (C) the proposed project plan describes satisfactory methods and terms for accommodating reasonably foreseeable demand for gas in this state within the economic proximity of the project during the term of the proposed contract. (c) The requirements of (b) of this section do not diminish the obligations of a qualified sponsor or member of a qualified sponsor group to the state or restrict the authority of the commissioner of revenue or the commissioner of natural resources under any other law or agreement relating to a plan of development for a lease, pool, or unit.
AK Stat § 43.82.130 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 82. Alaska Stranded Gas Development Act|Article 2. Qualification and Application Procedures.|Sec. 43.82.130. Qualified project plan.

A proposed project plan submitted under AS 43.82.120 may be approved as a qualified project plan under AS 43.82.140 if the proposed project plan (1) reflects a proposal for diligent development of the project on the part of the applicant; (2) does not materially conflict with the obligations of a lessee to the state under a lease or under a pool, unit, or other agreement with the state; and (3) describes satisfactory methods and terms for making gas available to meet the reasonably foreseeable demand in this state for gas within the economic proximity of the project during the term of the proposed contract.
AK Stat § 43.82.140 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 82. Alaska Stranded Gas Development Act|Article 2. Qualification and Application Procedures.|Sec. 43.82.140. Review of applications and determination of qualifications.

(a) The commissioner shall review an application submitted under AS 43.82.120 to determine whether the provisions of AS 43.82.100 concerning a qualified project and AS 43.82.110 concerning a qualified sponsor or qualified sponsor group have been met. The commissioner may approve an application only if those provisions have been met. (b) If the commissioner approves an application under (a) of this section, the commissioner and the commissioner of natural resources shall review the proposed project plan submitted with the application to determine whether the provisions of AS 43.82.130 have been met. The commissioner may approve the proposed project plan as a qualified project plan only if the commissioner of natural resources concurs in the approval. (c) The commissioner shall send to the applicant written notice of and the reasons for the determinations made under (a) and (b) of this section.
AK Stat § 43.82.150 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 82. Alaska Stranded Gas Development Act|Article 2. Qualification and Application Procedures.|Sec. 43.82.150. Actions challenging determinations on applications.

(a) Only an applicant under AS 43.82.120 who is aggrieved by a determination of the commissioner of revenue or the commissioner of natural resources under AS 43.82.140 may seek judicial review of the determination. (b) The only grounds for judicial review of a determination made under AS 43.82.140 are (1) failure to follow the qualification and application procedures set out in AS 43.82.100 - 43.82.180; or (2) abuse of discretion that is so capricious, arbitrary, or confiscatory as to constitute a denial of due process.
AK Stat § 43.82.160 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 82. Alaska Stranded Gas Development Act|Article 2. Qualification and Application Procedures.|Sec. 43.82.160. Multiple applications for similar or competing qualified projects.

Nothing in this chapter prohibits different qualified sponsors or different qualified sponsor groups from submitting applications under AS 43.82.120 relating to similar or competing qualified projects or prohibits the commissioner of revenue or the commissioner of natural resources from reviewing and approving applications and proposed project plans under AS 43.82.140 relating to similar or competing qualified projects.
AK Stat § 43.82.170 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 82. Alaska Stranded Gas Development Act|Article 2. Qualification and Application Procedures.|Sec. 43.82.170. Application deadline.

The commissioner of revenue or the commissioner of natural resources may not act on an application for a contract submitted under AS 43.82.120 unless the application is received by the Department of Revenue no later than March 31, 2005.
AK Stat § 43.82.180 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 82. Alaska Stranded Gas Development Act|Article 2. Qualification and Application Procedures.|Sec. 43.82.180. Withdrawal of applications.

Subject to the terms of a reimbursement agreement under AS 43.82.240 or other agreement with the Department of Revenue, the Department of Natural Resources, the commissioner of revenue, or the commissioner of natural resources affecting the withdrawal of an application, a qualified sponsor or qualified sponsor group may withdraw an application submitted under AS 43.82.120 at any time before the date that the commissioner of revenue submits a contract to the governor under AS 43.82.430 without further obligation under this chapter.
AK Stat § 43.82.200 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 82. Alaska Stranded Gas Development Act|Article 3. Contract Development.|Sec. 43.82.200. Contract development.

If the commissioner approves an application and proposed project plan under AS 43.82.140, the commissioner may develop a contract that may include (1) terms concerning periodic payment in lieu of one or more taxes as provided in AS 43.82.210; (2) terms developed under AS 43.82.220 relating to (A) timing and notice of the state's right to take royalty in kind or in value; and (B) royalty value; (3) terms regarding the hiring of Alaska residents and contracting with Alaska businesses under AS 43.82.230; (4) terms regarding periodic payment to, or an equity or other interest in a project for, municipalities under AS 43.82.500; (5) terms regarding arbitration or alternative dispute resolution procedures; (6) terms and conditions for administrative termination of a contract under AS 43.82.445; and (7) other terms or conditions that are (A) necessary to further the purposes of this chapter; or (B) in the best interests of the state.