reglab/housing_qa huggingface dataset:
AK Stat § 43.75.133 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 75. Fisheries Business License and Taxes|Article 3. Refunds to Local Governments.|Sec. 43.75.133. Provision of information to municipalities.

(a) If the mayor, manager, or administrator of a municipality makes a written request, the department shall furnish the mayor, manager, or administrator of the municipality the names of all fisheries businesses that have filed tax returns under this chapter in which the fisheries business listed the municipality as the location in which the fisheries business processed a fisheries resource subject to the tax imposed under this chapter. (b) If the mayor, manager, or administrator of a municipality makes a written request, the department shall verify that, as to a tax levied and collected by the municipality that is based on the value of fisheries resource processed in or transported to or within the municipality, the value of the fisheries resources reported by a fisheries business to the municipality and the value of the fisheries resources reported by the fisheries business to the department under this chapter are substantially the same. If the values are not substantially the same, the department shall permit the mayor, manager, or administrator of the municipality to inspect tax returns filed by the fisheries business with the department under this chapter, or shall furnish to the municipal officer a copy of the tax returns, if the department determines that the municipality provides adequate safeguards for the confidentiality of the returns and that the returns will be used by the municipality only for purposes of collection of its tax levied and collected on fisheries resources. In this subsection, the value of the fisheries resources reported by the fisheries business to the department and the value reported to the municipality are substantially the same if the values are equal or the variance between them does not exceed one percent of the greater value.
AK Stat § 43.75.137 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 75. Fisheries Business License and Taxes|Article 3. Refunds to Local Governments.|Sec. 43.75.137. Additional refund.

To the extent that appropriations are available for the purpose, and notwithstanding the requirement of AS 37.07.080(e) that approval of the office of management and budget is required, an amount equal to 50 percent of the tax revenue that is collected under this chapter from fisheries businesses and is not subject to division with a municipality under AS 43.75.130 shall be transmitted each fiscal year, without the approval of the office of management and budget, by the department to the Department of Commerce, Community, and Economic Development for disbursal to eligible municipalities under AS 29.60.450.
AK Stat § 43.76.001 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 76. Fisheries Taxes and Assessments|Article 1. Salmon Enhancement Tax.|Sec. 43.76.001. Thirty percent salmon enhancement tax.

(a) A person holding a limited entry permit under AS 16.43 shall pay a salmon enhancement tax at the rate of 30 percent of the value of salmon, as defined in AS 43.75.290, that the person removes from the state or transfers to a buyer in the state. The buyer shall collect the salmon enhancement tax at the time the salmon is acquired by the buyer. (b) A 30 percent salmon enhancement tax may only be levied or collected under (a) of this section (1) in a region designated by the commissioner of fish and game for the purpose of salmon production under AS 16.10.375; (2) if there exists in that region an association determined by the commissioner of fish and game to be a qualified regional association under AS 16.10.380; and (3) if the qualified regional association approves the 30 percent salmon enhancement tax under AS 43.76.015.
AK Stat § 43.76.002 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 76. Fisheries Taxes and Assessments|Article 1. Salmon Enhancement Tax.|Sec. 43.76.002. Twenty percent salmon enhancement tax.

(a) A person holding a limited entry permit under AS 16.43 shall pay a salmon enhancement tax at the rate of 20 percent of the value of salmon, as defined in AS 43.75.290, that the person removes from the state or transfers to a buyer in the state. The buyer shall collect the salmon enhancement tax at the time the salmon is acquired by the buyer. (b) A 20 percent salmon enhancement tax may only be levied or collected under (a) of this section (1) in a region designated by the commissioner of fish and game for the purpose of salmon production under AS 16.10.375; (2) if there exists in that region an association determined by the commissioner of fish and game to be a qualified regional association under AS 16.10.380; and (3) if the qualified regional association approves the 20 percent salmon enhancement tax under AS 43.76.015.
AK Stat § 43.76.003 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 76. Fisheries Taxes and Assessments|Article 1. Salmon Enhancement Tax.|Sec. 43.76.003. Ten percent salmon enhancement tax.

(a) A person holding a limited entry permit under AS 16.43 shall pay a salmon enhancement tax at the rate of 10 percent of the value of salmon, as defined in AS 43.75.290, that the person removes from the state or transfers to a buyer in the state. The buyer shall collect the salmon enhancement tax at the time the salmon is acquired by the buyer. (b) A 10 percent salmon enhancement tax may only be levied or collected under (a) of this section (1) in a region designated by the commissioner of fish and game for the purpose of salmon production under AS 16.10.375; (2) if there exists in that region an association determined by the commissioner of fish and game to be a qualified regional association under AS 16.10.380; and (3) if the qualified regional association approves the 10 percent salmon enhancement tax under AS 43.76.015.
AK Stat § 43.76.004 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 76. Fisheries Taxes and Assessments|Article 1. Salmon Enhancement Tax.|Sec. 43.76.004. Nine percent salmon enhancement tax.

(a) A person holding a limited entry permit under AS 16.43 shall pay a salmon enhancement tax at the rate of nine percent of the value of salmon, as defined in AS 43.75.290, that the person removes from the state or transfers to a buyer in the state. The buyer shall collect the salmon enhancement tax at the time the salmon is acquired by the buyer. (b) A nine percent salmon enhancement tax may only be levied or collected under (a) of this section (1) in a region designated by the commissioner of fish and game for the purpose of salmon production under AS 16.10.375; (2) if there exists in that region an association determined by the commissioner of fish and game to be a qualified regional association under AS 16.10.380; and (3) if the qualified regional association approves the nine percent salmon enhancement tax under AS 43.76.015.
AK Stat § 43.76.005 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 76. Fisheries Taxes and Assessments|Article 1. Salmon Enhancement Tax.|Sec. 43.76.005. Eight percent salmon enhancement tax.

(a) A person holding a limited entry permit under AS 16.43 shall pay a salmon enhancement tax at the rate of eight percent of the value of salmon, as defined in AS 43.75.290, that the person removes from the state or transfers to a buyer in the state. The buyer shall collect the salmon enhancement tax at the time the salmon is acquired by the buyer. (b) An eight percent salmon enhancement tax may only be levied or collected under (a) of this section (1) in a region designated by the commissioner of fish and game for the purpose of salmon production under AS 16.10.375; (2) if there exists in that region an association determined by the commissioner of fish and game to be a qualified regional association under AS 16.10.380; and (3) if the qualified regional association approves the eight percent salmon enhancement tax under AS 43.76.015.
AK Stat § 43.76.006 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 76. Fisheries Taxes and Assessments|Article 1. Salmon Enhancement Tax.|Sec. 43.76.006. Seven percent salmon enhancement tax.

(a) A person holding a limited entry permit under AS 16.43 shall pay a salmon enhancement tax at the rate of seven percent of the value of salmon, as defined in AS 43.75.290, that the person removes from the state or transfers to a buyer in the state. The buyer shall collect the salmon enhancement tax at the time the salmon is acquired by the buyer. (b) A seven percent salmon enhancement tax may only be levied or collected under (a) of this section (1) in a region designated by the commissioner of fish and game for the purpose of salmon production under AS 16.10.375; (2) if there exists in that region an association determined by the commissioner of fish and game to be a qualified regional association under AS 16.10.380; and (3) if the qualified regional association approves the seven percent salmon enhancement tax under AS 43.76.015.
AK Stat § 43.76.007 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 76. Fisheries Taxes and Assessments|Article 1. Salmon Enhancement Tax.|Sec. 43.76.007. Six percent salmon enhancement tax.

(a) A person holding a limited entry permit under AS 16.43 shall pay a salmon enhancement tax at the rate of six percent of the value of salmon, as defined in AS 43.75.290, that the person removes from the state or transfers to a buyer in the state. The buyer shall collect the salmon enhancement tax at the time the salmon is acquired by the buyer. (b) A six percent salmon enhancement tax may only be levied or collected under (a) of this section (1) in a region designated by the commissioner of fish and game for the purpose of salmon production under AS 16.10.375; (2) if there exists in that region an association determined by the commissioner of fish and game to be a qualified regional association under AS 16.10.380; and (3) if the qualified regional association approves the six percent salmon enhancement tax under AS 43.76.015.
AK Stat § 43.76.008 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 76. Fisheries Taxes and Assessments|Article 1. Salmon Enhancement Tax.|Sec. 43.76.008. Five percent salmon enhancement tax.

(a) A person holding a limited entry permit under AS 16.43 shall pay a salmon enhancement tax at the rate of five percent of the value of salmon, as defined in AS 43.75.290, that the person removes from the state or transfers to a buyer in the state. The buyer shall collect the salmon enhancement tax at the time the salmon is acquired by the buyer. (b) A five percent salmon enhancement tax may only be levied or collected under (a) of this section (1) in a region designated by the commissioner of fish and game for the purpose of salmon production under AS 16.10.375; (2) if there exists in that region an association determined by the commissioner of fish and game to be a qualified regional association under AS 16.10.380; and (3) if the qualified regional association approves the five percent salmon enhancement tax under AS 43.76.015.
AK Stat § 43.76.009 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 76. Fisheries Taxes and Assessments|Article 1. Salmon Enhancement Tax.|Sec. 43.76.009. Four percent salmon enhancement tax.

(a) A person holding a limited entry permit under AS 16.43 shall pay a salmon enhancement tax at the rate of four percent of the value of salmon, as defined in AS 43.75.290, that the person removes from the state or transfers to a buyer in the state. The buyer shall collect the salmon enhancement tax at the time the salmon is acquired by the buyer. (b) A four percent salmon enhancement tax may only be levied or collected under (a) of this section (1) in a region designated by the commissioner of fish and game for the purpose of salmon production under AS 16.10.375; (2) if there exists in that region an association determined by the commissioner of fish and game to be a qualified regional association under AS 16.10.380; and (3) if the qualified regional association approves the four percent salmon enhancement tax under AS 43.76.015.
AK Stat § 43.76.010 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 76. Fisheries Taxes and Assessments|Article 1. Salmon Enhancement Tax.|Sec. 43.76.010. Three percent salmon enhancement tax.

(a) A person holding a limited entry permit under AS 16.43 shall pay a salmon enhancement tax at the rate of three percent of the value of salmon, as defined in AS 43.75.290, that the person removes from the state or transfers to a buyer in the state. The buyer shall collect the salmon enhancement tax at the time the salmon is acquired by the buyer. (b) A three percent salmon enhancement tax may only be levied or collected under (a) of this section (1) in a region designated by the commissioner of fish and game for the purpose of salmon production under AS 16.10.375; (2) if there exists in that region an association determined by the commissioner of fish and game to be a qualified regional association under AS 16.10.380; and (3) if the qualified regional association approves the three percent salmon enhancement tax under AS 43.76.015.
AK Stat § 43.76.011 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 76. Fisheries Taxes and Assessments|Article 1. Salmon Enhancement Tax.|Sec. 43.76.011. Two percent salmon enhancement tax.

(a) A person holding a limited entry permit under AS 16.43 shall pay a salmon enhancement tax at the rate of two percent of the value of salmon, as defined in AS 43.75.290, that the person removes from the state or transfers to a buyer in the state. The buyer shall collect the salmon enhancement tax at the time the salmon is acquired by the buyer. (b) A two percent salmon enhancement tax may only be levied or collected under (a) of this section (1) in a region designated by the commissioner of fish and game for the purpose of salmon production under AS 16.10.375; (2) if there exists in that region an association determined by the commissioner of fish and game to be a qualified regional association under AS 16.10.380; and (3) if the qualified regional association approves the two percent salmon enhancement tax under AS 43.76.015.
AK Stat § 43.76.012 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 76. Fisheries Taxes and Assessments|Article 1. Salmon Enhancement Tax.|Sec. 43.76.012. One percent salmon enhancement tax.

(a) A person holding a limited entry permit under AS 16.43 shall pay a salmon enhancement tax at the rate of one percent of the value of salmon, as defined in AS 43.75.290, that the person removes from the state or transfers to a buyer in the state. The buyer shall collect the salmon enhancement tax at the time the salmon is acquired by the buyer. (b) A one percent salmon enhancement tax may only be levied or collected under (a) of this section (1) in a region designated by the commissioner of fish and game for the purpose of salmon production under AS 16.10.375; (2) if there exists in the region an association determined by the commissioner of fish and game to be a qualified regional association under AS 16.10.380; and (3) if the qualified regional association approves the one percent salmon enhancement tax under AS 43.76.015.
AK Stat § 43.76.013 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 76. Fisheries Taxes and Assessments|Article 1. Salmon Enhancement Tax.|Sec. 43.76.013. Fifteen percent salmon enhancement tax.

(a) A person holding a limited entry permit under AS 16.43 shall pay a salmon enhancement tax at the rate of 15 percent of the value of salmon, as defined in AS 43.75.290, that the person removes from the state or transfers to a buyer in the state. The buyer shall collect the salmon enhancement tax at the time the salmon is acquired by the buyer. (b) A 15 percent salmon enhancement tax may only be levied or collected under (a) of this section (1) in a region designated by the commissioner of fish and game for the purpose of salmon production under AS 16.10.375; (2) if there exists in that region an association determined by the commissioner of fish and game to be a qualified regional association under AS 16.10.380; and (3) if the qualified regional association approves the 15 percent salmon enhancement tax under AS 43.76.015.
AK Stat § 43.76.020 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 76. Fisheries Taxes and Assessments|Article 1. Salmon Enhancement Tax.|Sec. 43.76.020. Termination of salmon enhancement tax.

(a) The salmon enhancement tax levied under AS 43.76.001 - 43.76.013 may be terminated by the commissioner of revenue upon majority vote at an election held under AS 43.76.015 in the region in which the salmon enhancement tax is levied. (b) A salmon enhancement tax shall be terminated by the commissioner of revenue under (a) of this section following an election in a region if (1) a petition is presented to the commissioner of commerce, community, and economic development requesting termination of the salmon enhancement tax which is signed by at least 25 percent of the number of persons who voted under AS 43.76.015 in the election approving the salmon enhancement tax in the region; (2) the commissioner of commerce, community, and economic development determines that there are no outstanding loans to the qualified regional association under AS 16.10.510 that are secured by the tax; (3) an election is held in accordance with AS 43.76.015; the ballot must ask the question whether the salmon enhancement tax for the region shall be terminated; the ballot must be worded so that a “yes” vote is for continuation of the salmon enhancement tax and a “no” vote is for termination of the salmon enhancement tax; (4) a majority of the eligible interim-use permit and entry permit holders who vote in the election cast a ballot for the termination of the salmon enhancement tax; and (5) the qualified regional association provides notice of the election in accordance with AS 43.76.015 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 § 43.76.025 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 76. Fisheries Taxes and Assessments|Article 1. Salmon Enhancement Tax.|Sec. 43.76.025. Collection of tax and disposition of proceeds.

(a) Except as otherwise provided under (d) of this section, a buyer who acquires fishery resources that are subject to a salmon enhancement tax imposed under AS 43.76.001 - 43.76.013 shall collect the salmon enhancement tax at the time of purchase, and shall remit the total salmon enhancement tax collected during each month to the Department of Revenue by the last day of the next month. (b) A buyer who collects the salmon enhancement tax shall (1) maintain records reflecting the region designated under AS 16.10.375 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 salmon caught in each region designated under AS 16.10.375 which the buyer has acquired during the preceding year. (c) The salmon enhancement tax collected under AS 43.76.001 - 43.76.028 shall be deposited 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 associations. The legislature may base an appropriation for a qualified regional association operating within a region designated under AS 16.10.375 on the value of the fisheries resources caught in that region rather than the value of the fisheries resources sold in that region if those values differ. (d) A direct marketing fisheries business licensed under AS 43.75.020(c) or a commercial fisherman who transfers possession of salmon to a buyer who is not a fisheries business licensed under AS 43.75 is liable for the payment of a salmon enhancement tax imposed by AS 43.76.001, 43.76.002, 43.76.003, 43.76.004, 43.76.005, 43.76.006, 43.76.007, 43.76.008, 43.76.009, 43.76.010, 43.76.011, 43.76.012, or 43.76.013 if, at the time possession of the salmon is transferred to a buyer, the salmon enhancement tax payable on the salmon has not been collected. If a direct marketing fisheries business or commercial fisherman is liable for payment of the salmon enhancement tax under this subsection, the direct marketing fisheries business or commercial fisherman shall comply with the requirements of (b) of this section to maintain records and to report the liability for payment of the tax. Notwithstanding (a) of this section, a person subject to this subsection shall remit the total salmon enhancement tax payable during the calendar year to the Department of Revenue before April 1 after close of the calendar year.
AK Stat § 43.76.028 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 76. Fisheries Taxes and Assessments|Article 1. Salmon Enhancement Tax.|Sec. 43.76.028. Liability for tax on salmon shipped from state.

(a) The owner of salmon removed from the state is liable for payment of a salmon enhancement tax imposed under AS 43.76.001 - 43.76.013 if, at the time the salmon are removed from the state, the tax payable on the salmon has not been collected by a buyer. (b) If the owner of salmon is liable for payment of the salmon enhancement tax under (a) of this section, the owner shall comply with the requirement of AS 43.76.025(b) to report the owner's liability for payment of the tax.
AK Stat § 43.76.035 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 76. Fisheries Taxes and Assessments|Article 1. Salmon Enhancement Tax.|Sec. 43.76.035. Exemption.

(a) Except as provided under (b) of this section, AS 43.76.001 - 43.76.040 do not apply to salmon harvested under a special harvest area entry permit issued under AS 16.43.400. (b) Salmon harvested in a common property fishery conducted in a terminal harvest area under AS 16.10.455 are subject to a salmon enhancement tax levied under AS 43.76.001 - 43.76.040.
AK Stat § 43.76.040 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 76. Fisheries Taxes and Assessments|Article 1. Salmon Enhancement Tax.|Sec. 43.76.040. Definition.

In AS 43.76.001 - 43.76.040, unless the context otherwise requires, “buyer” means a person who acquires possession of salmon from the person who caught the salmon regardless of whether there is an actual sale of the salmon but excluding a transfer to a person engaged solely in interstate transportation of goods for hire.