reglab/housing_qa huggingface dataset:
AK Stat § 43.70.030 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 70. Alaska Business License Act|Sec. 43.70.030. Levy and computation of license fee.

(a) The fee for each business license is $50 a year, except that the fee is $25 if the business is a sole proprietorship and the sole proprietor is (1) 65 years of age or older when the sole proprietor applies for the license or will reach 65 years of age at any time during the year for which the license is issued; or (2) a disabled veteran. (b) [Repealed, § 1 ch 98 SLA 1984.] (c) The license for the privilege of taking orders through use of catalogs and by mail order offices in the state is the same as set out in this chapter for business generally. (d) [Repealed, § 72 ch 14 SLA 1987.]  (e) A license holder may request a new business license without payment of an additional license fee (1) at any time during the period for which the license is valid to correct an error made by the department; or (2) within 30 days after the issuance of the license to make a change to the license. (f) The expiration date of a license issued under (e) of this section is the same as the expiration date of the original license.
AK Stat § 43.70.080 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 70. Alaska Business License Act|Sec. 43.70.080. Disposal of money.

All money collected by the department under this chapter shall be deposited in the general fund.
AK Stat § 43.70.090 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 70. Alaska Business License Act|Sec. 43.70.090. Regulations.

The department may adopt regulations necessary to implement this chapter.
AK Stat § 43.70.105 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 70. Alaska Business License Act|Sec. 43.70.105. Exemptions.

(a) This chapter does not apply to (1) a fisheries business; (2) the sale of liquor under a license issued under AS 04.11; (3) an insurance business; (4) a mining business; (5) supplying services as an employee; (6) furnishing goods or services by a person who does not represent to be regularly engaged in furnishing goods or services; (7) the activities of an investment club; in this paragraph, (A) “investment club” means a group of individuals, incorporated or otherwise organized, that engages primarily in investing in securities, that does not sell investment services to another person, that does not advertise, and the primary purpose of which is educational; (B) “security” has the meaning given in AS 45.56.900. (b) Notwithstanding an exemption provided by (a) of this section, a person who sells cigarettes, cigars, tobacco, products containing tobacco, electronic smoking products, or products containing nicotine as a retailer must have a business license under AS 43.70.020 and a business license endorsement required under AS 43.70.075.
AK Stat § 43.70.110 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 70. Alaska Business License Act|Sec. 43.70.110. Definitions.

In this chapter, unless the context otherwise requires, (1) “business” means a for profit or nonprofit entity engaging or offering to engage in a trade, a service, a profession, or an activity with the goal of receiving a financial benefit in exchange for the provision of services, or goods or other property; (2) “commissioner” means the commissioner of commerce, community, and economic development; (3) “department” means the Department of Commerce, Community, and Economic Development; (4) “electronic smoking product” has the meaning given in AS 11.81.900(b); (5) “line of business” means the particular trade, service, profession, or activity engaged in by a for-profit or nonprofit entity with the goal of receiving a financial benefit; (6) “person” includes an individual, firm, partnership, joint venture, association, corporation, estate trust, business trust, receiver, or any group or combination acting as a unit; (7) “product containing nicotine” does not include a cigarette, a cigar, tobacco, or a product containing tobacco.
AK Stat § 43.70.120 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 70. Alaska Business License Act|Sec. 43.70.120. Short title.

This chapter may be cited as the Alaska Business License Act.
AK Stat § 43.77.010 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 77. Fishery Resource Landing Tax|Sec. 43.77.010. Landing tax.

A person who engages or attempts to engage in a floating fisheries business in the state and who owns a fishery resource that is not subject to AS 43.75 but that is brought into the jurisdiction of, and first landed in, this state is liable for and shall pay a landing tax on the value of the fishery resource. The amount of the landing tax is (1) for a developing commercial fish species, as defined under AS 43.75.290, one percent of the value of the fishery resource at the place of landing; (2) for a fish species other than a developing commercial fish species, three percent of the value of the fishery resource at the place of the landing.
AK Stat § 43.77.015 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 77. Fishery Resource Landing Tax|Sec. 43.77.015. Obligations and payments under fishery cooperative contracts.

(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.
AK Stat § 43.77.020 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 77. Fishery Resource Landing Tax|Sec. 43.77.020. Filing return and payment of tax.

(a) A person subject to the tax under this chapter shall file a return stating the value of fishery resources landed in the state that are subject to the tax, the point of landing of the fishery resource, and other information the department requires by regulation. (b) The return shall be made on the basis of the calendar year. The return is due on the last day of the month following the month that the department posts the statewide average fish price calculated by the Department of Fish and Game for the calendar year for which the return is made, and any unpaid tax shall be paid with the return. (c) The department may, under regulations it adopts, grant a reasonable extension of time for the filing. A grant of an extension of time for filing does not extend the time for payment of the tax. (d) A person subject to the tax under this chapter shall make quarterly payments of the tax estimated to be due for the year, as required under (e) of this section. A taxpayer will be subject to an estimated tax penalty, determined by applying the interest rate specified in AS 43.05.225 to the underpayment for each quarter, unless the taxpayer makes estimated tax payments as required under (e) of this section. (e) A person subject to tax under this chapter shall make estimated quarterly tax payments on or before March 31, June 30, September 30, and December 31 of each year using one of the following methods: (1) four equal installments the sum of which is at least equal to the taxpayer's tax liability under this chapter for the immediately preceding calendar year; (2) four equal installments the sum of which equals at least 90 percent of the taxpayer's tax liability under this chapter for the current calendar year; or (3) four installments, calculated in each quarter, equal to 90 percent of the sum of the number of pounds of unprocessed fish of each species landed in the state during the quarter that are subject to tax under this chapter, multiplied by the respective statewide average price for each species posted by the department in the immediately preceding calendar year, multiplied by the applicable tax rate under this chapter. (f) By March 31 of each year, a taxpayer electing to use the method under (e)(3) of this section shall notify the department of the election. Once the election is made, the taxpayer may not change the estimated payment method until the following calendar year. If a taxpayer does not notify the department of an election to use the method under (e)(3) of this section, the department shall calculate the taxpayer's estimated liability under (e)(1) and (2) of this section, and apply the estimated payment method that results in the lowest tax liability to determine the taxpayer's underpayment and estimated tax penalty.
AK Stat § 43.77.030 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 77. Fishery Resource Landing Tax|Sec. 43.77.030. Credit for other taxes paid.

The department shall grant a credit, not to exceed the taxpayer's liability for the tax under this chapter on a fishery resource, to a taxpayer for taxes equivalent in nature to those imposed under AS 43.75 and AS 43.76 that are paid to another jurisdiction in which the fishery resource was either caught, processed, or sold.
AK Stat § 43.77.040 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 77. Fishery Resource Landing Tax|Sec. 43.77.040. Credit for approved contributions.

(a) A taxpayer who harvests a fishery resource under the provisions of a community development quota may claim as a credit, against not more than 45.45 percent of the tax under this chapter that is due on the value of the fishery resource harvested under the community development quota, the taxpayer's contributions made during the tax year to a nonprofit corporation incorporated under the laws of the state that are used by the recipient for one or more of the following purposes: (1) scholarships for study in the state in the disciplines of fisheries management, fisheries business administration, or another related course or discipline; (2) training in the state for employment in the seafood industry; (3) making contributions of capital, in the form of loans or grants, to construct or improve (A) transportation facilities in the state such as airports and docks that are used for the unloading, transferring, or shipment of fisheries products; or (B) facilities in the state at which fisheries products are canned, frozen, or otherwise processed for inventory, including floating facilities that are documented under the laws of the United States as defined in 46 U.S.C. App. 801; (4) awarding grants for research projects relating to Alaska fisheries. (b) A taxpayer who makes a contribution that qualifies for the credit authorized by (a) of this section must apply to obtain the credit. The taxpayer shall apply to the department in the manner provided by the department by regulation, and shall provide to the commissioner all information relating to the contribution that may be required by the department. Upon receipt of a complete application, the department, in consultation with the Department of Commerce, Community, and Economic Development, shall approve or disapprove the application for the credit within 60 days. (c) The department shall revoke a prior approval of a tax credit and may not allow a tax credit under this section if (1) the department determines that the contribution does not qualify under (a) of this section; or (2) the taxpayer claiming the credit is in arrears in the payment of a tax levied in this title. For purposes of this subsection, a taxpayer is not in arrears if the payment is under administrative or judicial appeal. (d) A contribution allowed as a credit under this section may not be claimed as a credit under another provision of this title.
AK Stat § 43.77.050 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 77. Fishery Resource Landing Tax|Sec. 43.77.050. Separate accounting.

(a) [Repealed, § 28 ch 81 SLA 1996.]  (b) The tax collected under this chapter shall be paid into a separate account in the general fund. The annual balance in the account may be appropriated by the legislature for revenue sharing under AS 43.77.060. The amount of all tax credits approved by the commissioner under AS 43.77.040(b) shall be deducted from amounts paid to municipalities under AS 43.77.060(a) - (c).
AK Stat § 43.77.070 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 77. Fishery Resource Landing Tax|Sec. 43.77.070. Regulations.

The department shall adopt regulations to implement and interpret this chapter.
AK Stat § 43.77.200 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 77. Fishery Resource Landing Tax|Sec. 43.77.200. Definitions.

In this chapter, (1) “community development quota” has the meaning given that term in a regulation adopted by the Office of the Governor, under authority granted by art. III, secs. 1 and 24, Constitution of the State of Alaska, to implement a program of the North Pacific Fishery Management Council to set aside fisheries resources for community development purposes in western Alaska; (2) “engages or attempts to engage in a floating fishery business in the state” means conducting in the state an activity as part of an integrated mobile business involving the harvesting or taking, processing, transportation, or delivery of a fishery resource, including transfer of fishery resources or processed products, taking on and disembarking crew, taking on fuel or supplies, obtaining vessel or gear repairs, discharging wastes, seeking protection in sheltered waters, and any other related activity that makes a claim on the resources of the state; (3) “fishery resource” means finfish, shellfish, and fish by-products, including salmon, halibut, herring, flounder, crab, clams, cod, shrimp, and pollock; (4) “landing” means the act of unloading or transferring a fishery resource; (5) “process” (A) means any activity that modifies the physical condition of the resource, including butchering, freezing, salting, cooking, canning, dehydrating, or smoking; (B) does not include decapitating shrimp, or gutting, gilling, sliming, washing, or icing a resource solely for the purpose of maintaining the quality of the fresh resource; (6) “tax” means the fishery resource landing tax levied and collected under this chapter; (7) “value” means the unprocessed value of the fishery resource based on the statewide average price paid for the fisheries resource as reported during the year to the Department of Fish and Game under AS 16.05.690.
AK Stat § 43.80.055 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 80. Salmon Price Reports|Sec. 43.80.055. Wholesale price averages; Alaska salmon price report.

(a) Based on the information provided in reports submitted under AS 43.80.050, the department shall determine the average wholesale prices paid to fish processors and their affiliates for the sale of salmon products. (b) The department shall determine under this section the monthly and annual wholesale price averages for (1) each species of salmon for each size of the container in which thermally processed salmon products are sold; (2) each pound of other salmon products by area of production by species by product form. (c) The department shall publish the average wholesale prices paid for salmon products in a report entitled the “Alaska Salmon Price Report.”
AK Stat § 43.80.060 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 80. Salmon Price Reports|Sec. 43.80.060. Report to the legislature.

Not later than March 15 of each year, the department shall make available to the legislature a report of average wholesale prices paid for salmon products and a report of the quantity of salmon products produced during the preceding calendar year. The department shall notify the legislature that the report is available.
AK Stat § 43.80.065 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 80. Salmon Price Reports|Sec. 43.80.065. Confidentiality of reports.

Information in reports submitted under AS 43.80.050, and price averages calculated by the department from the information in the reports, are public information, except that information that identifies or could be used to identify a particular fish processor is confidential.
AK Stat § 43.80.095 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 80. Salmon Price Reports|Sec. 43.80.095. Penalty.

The department may levy and collect a civil penalty of $50 per day on a fish processor that fails to submit a report as required under AS 43.80.050.
AK Stat § 43.80.100 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 80. Salmon Price Reports|Sec. 43.80.100. Definitions.

In AS 43.80.050 - 43.80.100, (1) “affiliate of the processor” means a person that directly or indirectly, through one or more intermediaries, controls, is controlled by, or is under common control with, the processor; (2) “area of production” means the area in which a salmon product was processed by a fish processor; in this paragraph, “area” means one of the following areas: (A) Southeastern and Yakutat; (B) Prince William Sound; (C) Cook Inlet; (D) Kodiak; (E) Chignik; (F) Aleutian Islands, Atka-Amlia Islands, and Alaska Peninsula; (G) Bristol Bay; or (H) Kuskokwim, Yukon-Northern, Norton Sound-Port Clarence, and Kotzebue; (3) “container” means the can, pouch, or other similar container in which the salmon is thermally processed; (4) “control” means (A) owning directly or indirectly, or having the power to vote, not less than 10 percent of any class of voting securities of a corporation; or (B) influencing or affecting in any substantive manner the election of a majority of the directors or trustees of a corporation; (5) “fish processor” means a person engaging or attempting to engage in a business for which a license is required under AS 43.75.010 - 43.75.055; (6) “produce” means to process salmon into a salmon product; (7) “reporting year” means the calendar year after the calendar year in which a fish processor's business sells more than 1,000,000 pounds of salmon products at wholesale; (8) “thermally processed” means processed by the application of heat to render the salmon free of microorganisms that are capable of reproducing in the salmon under normal nonrefrigerated conditions of storage or distribution; (9) “wholesale” means the first sale of a salmon product at wholesale after the fishery business tax was paid or became payable on the salmon from which the salmon product was produced; (10) “wholesale price” includes all receipts, whether in the form of money, credits, or other consideration, from the sale of a salmon product at wholesale, without deduction for the costs of property sold, materials used, insurance, labor, services, labeling, transportation, storage, interest, taxes, losses, or any other expense.
AK Stat § 43.99.010 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 99. General Provisions|Sec. 43.99.010. Accounts to be kept by persons subject to tax.

A person subject to a tax shall keep in permanent form at the person's principal place of business or occupation within the state correct accounts in a manner that will readily disclose, upon examination, the amount of tax due the state. The department may adopt regulations for the making and keeping of these records.
AK Stat § 43.99.950 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 99. General Provisions|Sec. 43.99.950. Definitions.

Except in AS 43.70, in this title, (1) “commissioner” means the commissioner of revenue; and (2) “department” means the Department of Revenue.
AK Stat § 44.03.010 (2021)
2021 Alaska Statutes|Title 44. State Government|Chapter 03. Sovereignty of State|Sec. 44.03.010. Offshore water and land.

The jurisdiction of the state extends to water offshore from the coast of the state as follows: (1) the marginal sea to its outermost limits as those limits are from time to time defined or recognized by the United States of America by international treaty or otherwise; (2) the high seas to the extent that jurisdiction is claimed by the United States of America, or to the extent recognized by the usages and customs of international law or by agreement to which the United States of America or the state is a party; (3) submerged land including the subsurface of submerged land, lying under the water mentioned in this section.
AK Stat § 44.03.020 (2021)
2021 Alaska Statutes|Title 44. State Government|Chapter 03. Sovereignty of State|Sec. 44.03.020. Ownership of water and submerged land.

The ownership of the water and submerged land described in AS 44.03.010 is in the state unless ownership of a parcel or area is held by a person or entity by a valid and effective instrument of conveyance or by operation of law.
AK Stat § 44.03.030 (2021)
2021 Alaska Statutes|Title 44. State Government|Chapter 03. Sovereignty of State|Sec. 44.03.030. Construction of chapter.

This chapter does not limit or restrict (1) the jurisdiction of the state over a person or subject inside or outside the state that is exercisable by reason of citizenship, residence, or another reason recognized by law; (2) jurisdiction over or ownership of other water or land under other water inside or forming part of the boundaries of the state; (3) legislative jurisdiction of the United States over an area to which legislative jurisdiction is ceded by the state and which remains in the ownership of the United States.
AK Stat § 44.03.040 (2021)
2021 Alaska Statutes|Title 44. State Government|Chapter 03. Sovereignty of State|Sec. 44.03.040. Reconciliation with other statutes.

This chapter does not alter the geographic area to which a statute of the state applies if the statute specifies the area precisely in miles or by another numerical designation of distance or position. Nothing in the statute or in this chapter is a waiver or relinquishment of jurisdiction over or ownership by the state of an area to which jurisdiction or ownership extends under another provision or rule of law.
AK Stat § 44.06.010 (2021)
2021 Alaska Statutes|Title 44. State Government|Chapter 06. Capital|Sec. 44.06.010. Site of capital.

The capital of the state is at the city of Juneau, Alaska.
AK Stat § 44.06.050 (2021)
2021 Alaska Statutes|Title 44. State Government|Chapter 06. Capital|Sec. 44.06.050. Purpose of AS 44.06.050 - 44.06.060.

The purpose of AS 44.06.050 - 44.06.060 is to guarantee to the people their right to know and to approve in advance all costs of relocating the capital or the legislature; to insure that the people will have an opportunity to make an informed and objective decision on relocating the capital or the legislature with all pertinent data concerning the costs to the state; and to insure that the costs of relocating the capital or the legislature will not be incurred by the state without the approval of the electorate.
AK Stat § 44.06.055 (2021)
2021 Alaska Statutes|Title 44. State Government|Chapter 06. Capital|Sec. 44.06.055. Relocation expenditures.

State money may be expended to relocate physically the capital or the legislature from the present location only after a majority of those voting in a statewide election have approved a bond issue that includes all bondable costs to the state of the relocation of a functional state legislature or capital to the new site over the twelve-year period following such approval. The commission established in AS 44.06.060 shall determine all bondable costs and total costs including, but not limited to, the costs of moving personnel and offices to the relocation site; the social, economic, and environmental costs to the present and relocation sites; and the costs to the state of planning, building, furnishing, using, and financing facilities at least equal to those provided by the present capital city.
AK Stat § 44.06.060 (2021)
2021 Alaska Statutes|Title 44. State Government|Chapter 06. Capital|Sec. 44.06.060. Commission.

The legislature shall establish a commission composed of nine members, including a chairperson and two persons from each judicial district, appointed by the governor and confirmed by the legislature, to determine the costs required by initiatives or legislative enactments authorizing relocation of any of the present functions of state government.