reglab/statecodes huggingface dataset:
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 70. Alaska Business License Act › Sec. 43.70.020. License required; application.

(a) For the privilege of engaging in a business in the state, a person shall first apply, on forms prescribed by the commissioner, and obtain a license, and pay the license fee provided for in AS 43.70.030. A license issued to a firm for a particular line of business covers all its operations in the state regardless of the number of its establishments. A license issued under this subsection must include
(1) the name and address of the licensee;
(2) the primary and secondary line of business to be conducted;
(3) the dates for which the license is issued; and
(4) the business name to be used by the licensee.
(b) [Repealed, § 10 ch 45 SLA 1988.]
(c) [Repealed, § 10 ch 45 SLA 1988.]
(d) A person engaging in a business subject to licensing provisions of a regulatory nature (for example, the requirement of posting a bond before beginning business as a collection agency) must, in addition to filing the regular application required by this section, comply with those regulatory provisions before being entitled to a license under this chapter. The department may establish that a license that is issued under this section expires at the same time as a license, certificate, permit, registration, or similar document issued under AS 08.
(e) If a person knowingly engages in a business in the state without having a current license issued under (a) of this section, the department may impose a civil fine of up to $300. In this subsection, “knowingly” has the meaning given in AS 11.81.900.
(f) A person may apply for a business license under (a) of this section covering multiple lines of business. The department shall prepare an application form that allows an applicant to list multiple lines of business.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 70. Alaska Business License Act › Sec. 43.70.025. Bond or cash deposit required for an oil or gas business.

(a) At the time of applying for a license under this chapter, an applicant engaged in the business of oil or gas exploration, development, or production shall file a surety bond in the amount of $250,000 running to the state, conditioned upon the applicant's promise to pay all
(1) taxes and contributions due the state and political subdivisions; and
(2) persons furnishing labor or material or renting or supplying equipment to the applicant.
(b) In lieu of the surety bond required under this section, the applicant may file with the commissioner a cash deposit or other negotiable security acceptable to the commissioner in the amount of $250,000.
(c) The bond required by this section remains in effect until cancelled by action of the surety, the principal, or if the commissioner finds that the business is producing oil or gas in commercial quantities, by the commissioner.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 70. Alaska Business License Act › Sec. 43.70.028. Claims against an oil or gas business.

(a) A person having a claim against a person required to file a surety bond under AS 43.70.025 because of the failure to pay a liability described in AS 43.70.025(a) may bring suit upon the bond. A copy of the complaint shall be served by registered or certified mail on the commissioner at the time suit is filed, and the commissioner shall maintain a record, available for public inspection, of all suits commenced. This service on the commissioner shall constitute service on the surety, and the commissioner shall transmit the complaint or a copy of it to the surety within 72 hours after it is received. The surety on the bond is not liable in an aggregate amount in excess of that named in the bond, but if claims pending at any one time exceed the amount of the bond, the claims shall be satisfied from the bond in the following order:
(1) material, equipment, and supplies delivered in the state;
(2) labor, including employee benefits;
(3) taxes and other amounts due to the city and borough, in that order;
(4) repair of public facilities;
(5) taxes and other amounts due to the state.
(b) If a judgment is entered against a cash deposit, the commissioner, upon receipt of a certified copy of a final judgment, shall pay the judgment from the amount of the deposit in accordance with the priorities set out in (a) of this section.
(c) An action described in (a) of this section may not be commenced on the bond more than three years after the cancellation of the bond.
2023 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.
2023 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.
2023 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.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 75. Fisheries Business License and Taxes › Article 1. Taxes and Licenses. › Sec. 43.75.011. Fisheries business license.

(a) A person engaging or attempting to engage in a fisheries business or in an activity described in AS 43.75.100 shall first apply for and obtain a license as provided in AS 43.75.020.
(b) The commissioner may assess a civil penalty against a person required to have a license under (a) of this section who fails to obtain the license. The civil penalty for a violation of (a) of this section may not exceed $5,000 the first time a civil penalty is assessed, $10,000 for a second assessment, $15,000 for a third assessment, $20,000 for a fourth assessment, and $25,000 for a fifth or subsequent assessment. The commissioner may not assess a person more than one civil penalty for a violation of (a) of this section in a 30-day period.
(c) Proceedings to suspend or revoke a license under AS 43.75.020(b)(3)(B) are governed by AS 44.62.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 75. Fisheries Business License and Taxes › Article 1. Taxes and Licenses. › Sec. 43.75.017. Exclusion from fisheries business tax.

A person is not liable for the fisheries business tax under AS 43.75.015 when the fishery resource is processed aboard a fishing vessel if
(1) the vessel is operated as a commercial fishing vessel under a valid commercial fishing license;
(2) the fishery resource is not processed beyond heading, gutting or cleaning, freezing, and glazing;
(3) the fishery resource was caught by the vessel; and
(4) the fishery resource is sold to a fisheries business licensed under this chapter.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 75. Fisheries Business License and Taxes › Article 1. Taxes and Licenses. › Sec. 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.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 75. Fisheries Business License and Taxes › Article 1. Taxes and Licenses. › Sec. 43.75.055. Security for collection of taxes.

(a) An applicant for a license under this chapter shall, in or with the application, state under oath the amount of each of the products that the applicant expects to produce during the license year. The applicant shall further state the extent of lienable real property owned by the applicant in the state against which the tax may be collected and other information with respect to description, location, and value of the property that the department prescribes.
(b) Except as provided in (c) and (e) of this section, if the lienable value of the property is not equal to three times the amount of the tax for which the applicant will probably be liable under this section, the department may not issue the license until the applicant files with the department a surety bond approved by the attorney general in a penal sum equal to twice the probable amount of the tax for which the applicant will be liable, conditioned upon payment of the tax in full when due, with interest and penalties if not paid before delinquency.
(c) An applicant may elect to avoid the requirements of (a) and (b) of this section if the applicant
(1) files a report as prescribed by the department and pays the taxes due under this chapter on or before the 15th day of the month following the month in which liability for the payment of the taxes was incurred;
(2) pays the taxes and assessments for which the applicant is liable under AS 16.51, AS 43.76, and AS 43.77 on or before the 15th day of the month following the month in which the liability for the payment of the taxes or assessments was incurred;
(3) remits to the department the taxes and assessments that the applicant is required to collect under AS 43.76 on or before the 15th day of the month following the month in which the taxes or assessments were required to be collected; and
(4) either
(A) files a bond in the amount of $50,000; or
(B) provides the department with proof that the applicant is the owner of lienable real property in the state of a value of at least $100,000.
(d) A bond filed under (c) of this section must be conditioned upon the payment of the taxes under (c)(1) of this section in full when due.
(e) The department may waive the bond requirement under (b) or (c) of this section if the applicant posts other security in the form of collateral acceptable to the department or prepays the estimated tax.
(f) An applicant that fails to pay amounts due under this section is subject to civil penalties set out under AS 43.05.220.
(g) Real property, a surety bond, or other security being used to secure payment of the tax for the year preceding the application year may also be used to secure payment of the estimated tax for the application year if the security is acceptable to the department and the applicant has not failed to pay a tax under this chapter in a timely manner during any of the three years preceding the application year.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 75. Fisheries Business License and Taxes › Article 2. Fisheries Products Sold Outside Taxing Jurisdiction. › Sec. 43.75.100. Tax imposed on taking of fishery resource.

(a) A person taking, purchasing, or otherwise acquiring a fishery resource that has not been subject to the tax imposed in AS 43.75.015 is subject to the tax levied in AS 43.75.015 on the value of the fishery resource if the person
(1) transports the fishery resource to a point outside the taxing jurisdiction of the state for subsequent processing or sale outside the taxing jurisdiction of the state;
(2) sells the fishery resource outside the taxing jurisdiction of the state; or
(3) has the fishery resource processed by a fisheries business in the state.
(b) The rate of tax that shall be paid by a person whose liability for the tax is established by this section is the rate of tax that would have been due under AS 43.75.015 if the fisheries business that first actually and physically processed the fish had been liable to pay the tax.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 75. Fisheries Business License and Taxes › Article 2. Fisheries Products Sold Outside Taxing Jurisdiction. › Sec. 43.75.110. Return; payment of tax.

A person subject to taxes under AS 43.75.100 shall make a return stating the value of fisheries resources taken, purchased, or otherwise acquired during the license year for sale to fisheries businesses outside of the taxing jurisdiction of the state computed as required by AS 43.75.100, and other information to carry out the provisions of AS 43.75.100 as may be prescribed by the department. The return must contain 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 make the return for the person. A tax due on the basis of such 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. The requirements for time and place of payment of tax, and the obligation to keep records and make the records available to the commissioner are the same as those prescribed in AS 43.75.011 - 43.75.050.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 75. Fisheries Business License and Taxes › Article 3. Refunds to Local Governments. › Sec. 43.75.130. Refund to local governments.

(a) Except as provided in (d) of this section, the commissioner shall pay
(1) to each unified municipality and to each city located in the unorganized borough, 50 percent of the amount of tax revenue collected in the municipality from taxes levied under this chapter;
(2) to each city located within a borough, 25 percent of the amount of tax revenue collected in the city from taxes levied under this chapter; and
(3) to each borough
(A) 50 percent of the amount of tax revenue collected in the area of the borough outside cities from taxes levied under this chapter; and
(B) 25 percent of the amount of tax revenue collected in cities located within the borough from taxes levied under this chapter.
(b) [Repealed, § 20 ch 61 SLA 2014.]
(c) [Repealed, § 7 ch 79 SLA 1986.]
(d) Notwithstanding the provisions of (a)(2) and (a)(3)(B) of this section, the commissioner shall pay
(1) to each city that is located in a borough incorporated after June 16, 1987 the following percentages of the tax revenue collected in the city from taxes levied under this chapter:
(A) 45 percent of the taxes collected during the calendar year in which the borough is incorporated;
(B) 40 percent of the taxes collected during the first calendar year after the calendar year in which the borough is incorporated;
(C) 35 percent of the taxes collected during the second calendar year after the calendar year in which the borough is incorporated; and
(D) 30 percent of the taxes collected during the third calendar year after the calendar year in which the borough is incorporated; and
(2) to each borough that is incorporated after June 16, 1987 the following percentages of the tax revenue collected in the cities located within the borough from taxes levied under this chapter:
(A) 5 percent of the taxes collected during the calendar year in which the borough is incorporated;
(B) 10 percent of the taxes collected during the first calendar year after the calendar year in which the borough is incorporated;
(C) 15 percent of the taxes collected during the second calendar year after the calendar year in which the borough is incorporated; and
(D) 20 percent of the taxes collected during the third calendar year after the calendar year in which the borough is incorporated.
(e) Notwithstanding the provisions of (d) of this section, a city may adopt an ordinance to transfer a portion of the funds received under (d)(1) of this section to the borough in which the city is located.
(f) [Repealed, § 3 ch 57 SLA 2003.]
(g) [See delayed repeal note.] For purposes of this section, tax revenue collected under AS 43.75.015 from a person entitled to a credit under AS 43.75.037 is calculated as if the person's tax were collected without applying the credit. Tax revenue collected does not include the amount of a tax credit recaptured under AS 43.75.037(g).
(h) [See delayed repeal note.] In this section, “tax revenue collected” includes the amount credited against taxes under AS 43.75.018.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 76. Fisheries Taxes and Assessments › Article 2. Dive Fishery Management Assessment. › Sec. 43.76.170. Amendment of dive fishery management assessment.

(a) The rate of the dive fishery management assessment levied on a species of fishery resources under AS 43.76.150(b), (c), (d), (e), (f), (g), or (h) may be amended by the commissioner of revenue upon majority vote at an election held under AS 43.76.160 in the administrative area in which the dive fishery management assessment is levied.
(b) The commissioner of revenue shall amend the rate of a dive fishery management assessment under (a) of this section following an election in an administrative area if
(1) a petition that is signed by at least 75 percent of the board members of the qualified regional dive fishery development association established for the administrative area under AS 16.40.240 is presented to the commissioner of fish and game requesting amendment of the rate of the dive fishery management assessment on a species of fishery resources; the petition must state whether the proposed rate of the dive fishery management assessment is to be levied under AS 43.76.150(b), (c), (d), (e), (f), (g), or (h);
(2) an election is held in accordance with AS 43.76.160; the ballot must ask the question whether the dive fishery management assessment on a species of fishery resources taken in the administrative area shall be amended and must state whether the dive fishery management assessment on the species of fishery resources is to be levied under AS 43.76.150(b), (c), (d), (e), (f), (g), or (h) if the assessment is amended; the ballot must be worded so that a “yes” vote is for amendment of the dive fishery management assessment and a “no” vote is for continuation of the current dive fishery management assessment;
(3) a majority of the eligible interim-use permit and entry permit holders who vote in the election cast a ballot for the amendment of the dive fishery management assessment; in this paragraph, “eligible interim-use permit and entry permit holders” has the meaning given in AS 43.76.160; and
(4) the qualified regional dive fishery development association provides notice of the election in accordance with AS 43.76.160 within two months after receiving notice from the commissioner of fish and game that the petition submitted by the qualified regional dive fishery development association under (1) of this subsection has been received and is valid.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 76. Fisheries Taxes and Assessments › Article 2. Dive Fishery Management Assessment. › Sec. 43.76.180. Termination of dive fishery management assessment.

(a) The dive fishery management assessment levied on a species of fishery resources under AS 43.76.150(b), (c), (d), (e), (f), (g), or (h) shall be terminated by the commissioner of revenue upon majority vote at an election held under AS 43.76.160 in the administrative area in which the dive fishery management assessment is levied.
(b) The commissioner of revenue shall terminate a dive fishery management assessment under (a) of this section following an election in an administrative area if
(1) a petition that is signed by at least 75 percent of the board members of the qualified regional dive fishery development association established for the administrative area under AS 16.40.240 is presented to the commissioner of fish and game requesting termination of the dive fishery management assessment on a species of fishery resources;
(2) an election is held in accordance with AS 43.76.160; the ballot must ask the question whether the dive fishery management assessment on a species of fishery resources taken in the administrative area shall be terminated; the ballot must be worded so that a “yes” vote is for continuation of the dive fishery management assessment and a “no” vote is for termination of the dive fishery management assessment;
(3) 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 dive fishery management assessment; in this paragraph, “eligible interim-use permit and entry permit holders” has the meaning given in AS 43.76.160; and
(4) the qualified regional dive fishery development association provides notice of the election in accordance with AS 43.76.160 within two months after receiving notice from the commissioner of fish and game that the petition submitted by the qualified regional dive fishery development association under (1) of this subsection has been received and is valid.