reglab/statecodes huggingface dataset:
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 76. Fisheries Taxes and Assessments › Article 2. Dive Fishery Management Assessment. › Sec. 43.76.190. Collection of assessment.

(a) Except as otherwise provided under (e) of this section, a buyer who acquires a fishery resource that is subject to a dive fishery management assessment levied under AS 43.76.150(b), (c), (d), (e), (f), (g), or (h) shall collect the dive fishery management assessment at the time of purchase and shall remit the total dive fishery management assessment collected during each calendar quarter to the Department of Revenue by the last day of the month following the end of the calendar quarter. In this subsection, “calendar quarter” means each of the three-month periods ending March 31, June 30, September 30, and December 31.
(b) A buyer who collects the dive fishery management assessment shall maintain records of the value of each species of fishery resources that is subject to an assessment that is purchased in each administrative area of the state.
(c) The owner of fishery resources removed from the state is liable for payment of the dive fishery management assessment levied under AS 43.76.150(b), (c), (d), (e), (f), (g), or (h) if, at the time the fishery resource is removed from the state, the assessment payable on the fishery resource has not been collected by a buyer. If the owner of the fishery resource is liable for payment of the dive fishery management assessment under this subsection, the owner shall comply with the requirements under (a) and (b) of this section to remit the assessment to the Department of Revenue and to maintain records.
(d) The dive fishery management assessment collected under this section shall be deposited in the state treasury. Under AS 37.05.146(c), assessment receipts shall be accounted for separately, and appropriations from the account are not made from the unrestricted general fund.
(e) A direct marketing fisheries business licensed under AS 43.75.020(c) or a commercial fisherman who transfers possession of a fishery resource to a buyer who is not a fisheries business licensed under AS 43.75 is liable for payment of a dive fishery management assessment levied under AS 43.76.150(b), (c), (d), (e), (f), (g), or (h) if, at the time possession of the fishery resource is transferred to a buyer, the dive fishery management assessment payable on the fishery resource has not been collected. If a direct marketing fisheries business or commercial fisherman is liable for payment of a dive fishery management assessment under this subsection, the direct marketing fisheries business or commercial fisherman shall comply with the requirement to maintain records under (b) of this section. Notwithstanding (a) of this section, a person subject to this subsection shall remit the total dive fishery management assessment 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 2. Dive Fishery Management Assessment. › Sec. 43.76.200. Funding for qualified regional dive fishery development associations.

(a) The legislature may make appropriations of revenue collected under AS 43.76.190 to the Department of Fish and Game for funding of the qualified regional dive fishery development association in the administrative area in which the assessment was collected. Appropriations under this section are not made from the unrestricted general fund. Funds received under this section by a qualified regional dive fishery development association may be expended in accordance with the annual operating plan developed under (b) of this section.
(b) The Department of Fish and Game shall develop an annual operating plan with the cooperation of the regional dive fishery development association and the Department of Environmental Conservation on or before a date specified by the Department of Fish and Game. The qualified regional dive fishery development association and the Department of Environmental Conservation shall cooperate with the Department of Fish and Game in the development of the annual operating plan. The annual operating plan must describe the activities for which the funding will be expended, including identification of species and areas for which bioassessment surveys will be conducted, a description of management and research activities to be performed, planning for dive fisheries, and administrative activities of the association. Funds appropriated to the Department of Fish and Game for funding of qualified regional dive fishery development associations may not be disbursed by the department or expended by the association, except for administration of the association, unless the annual operating plan has been approved by the association and the Department of Fish and Game. If an annual operating plan has not been approved by the association and the Department of Fish and Game, the Department of Fish and Game may not disburse and the association may not expend funds received from the department for administration of the association in an amount that exceeds the amount of administrative expenses authorized under the annual operating plan for the prior fiscal year.
(c) A qualified regional dive fishery development association receiving funding under this section shall submit an annual financial report to the Department of Fish and Game on a form provided by the Department of Fish and Game. The Department of Fish and Game may, by regulation, require that a qualified regional dive fishery development association use a uniform system of accounting and may audit the use of funding received under this section by the association.
(d) This section does not establish a dedication of a state tax or license.
(e) This section does not restrict or qualify the authority of the Department of Fish and Game or the Board of Fisheries under AS 16.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 76. Fisheries Taxes and Assessments › Article 2. Dive Fishery Management Assessment. › Sec. 43.76.210. Definitions.

In AS 43.76.150 - 43.76.210,
(1) “administrative area” means an area established by the Alaska Commercial Fisheries Entry Commission under AS 16.43.200 for regulating and controlling entry into fisheries using dive gear;
(2) “buyer” means a person who acquires possession of a fishery resource from the person who caught the fishery resource, regardless of whether there is an actual sale of the fishery resource, but does not include a person engaged solely in interstate transportation of goods for hire;
(3) “fishery resource” means fish, shellfish, or marine invertebrates taken or landed under the authority of a limited entry permit or interim-use permit issued under AS 16.43 for dive gear;
(4) “qualified regional dive fishery development association” means an association that is qualified under AS 16.40.240;
(5) “value” has the meaning given in AS 43.75.290.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 76. Fisheries Taxes and Assessments › Article 3. Salmon Fishery Assessment. › Sec. 43.76.220. Salmon fishery assessment.

(a) A salmon fishery assessment shall be levied on the value of the salmon sold in a salmon fishery. The rate of the assessment, not to exceed five percent, and the termination date of the assessment shall be determined by an election under AS 43.76.230.
(b) A salmon fishery assessment may only be levied or collected on salmon sold in a fishery if
(1) there exists for that fishery an association determined by the commissioner of fish and game to be a qualified salmon fishery association under AS 16.40.250; and
(2) the rate of the salmon fishery assessment is determined by an election under AS 43.76.230.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 76. Fisheries Taxes and Assessments › Article 3. Salmon Fishery Assessment. › Sec. 43.76.240. Amendment of salmon fishery assessment.

(a) The rate or termination date of the salmon fishery assessment levied on salmon under AS 43.76.220 may be amended by the commissioner of revenue upon a two-thirds majority vote at an election held under AS 43.76.230 among the eligible permit holders for the fishery in which the salmon fishery assessment is levied.
(b) The commissioner of revenue shall amend the rate or termination date of a salmon fishery assessment under (a) of this section following an election among the eligible permit holders for the fishery if
(1) a petition that is signed by at least 25 percent of the interim-use permit and entry permit holders in the fishery that is the subject of the petition is presented to the commissioner of fish and game requesting amendment of the rate or termination date of the salmon fishery assessment; the petition must state, as appropriate, the proposed rate or termination date of the salmon fishery assessment to be levied under AS 43.76.220; only a person who holds an interim-use permit or entry permit for the fishery at the time of signing the petition may validly sign the petition;
(2) an election is held in accordance with AS 43.76.230; a ballot to amend the rate of the salmon fishery assessment must ask the question whether the rate of the salmon fishery assessment on salmon sold in the fishery shall be amended and must state the salmon fishery assessment to be levied under AS 43.76.220 and the termination date of the assessment if the assessment is amended; a ballot to amend the termination date of the salmon fishery assessment must ask the question whether the termination date of the salmon fishery assessment on salmon sold in the fishery shall be amended and must state the termination date of the salmon fishery assessment if the termination date is amended; the ballot must be worded so that a “yes” vote is for amendment of the salmon fishery assessment and a “no” vote is for continuation of the current salmon fishery assessment;
(3) a two-thirds majority of the eligible interim-use permit and entry permit holders in the fishery casts a ballot for the amendment of the salmon fishery assessment; in this paragraph, “eligible interim-use permit and entry permit holder” has the meaning given in AS 43.76.230; and
(4) the qualified salmon fishery association provides notice of the election in accordance with AS 43.76.230 within six months after receiving notice from the commissioner of fish and game 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 3. Salmon Fishery Assessment. › Sec. 43.76.250. Termination of salmon fishery assessment.

(a) The salmon fishery assessment levied under AS 43.76.220 shall be terminated by the commissioner of revenue on the termination date determined at an election held under AS 43.76.230 to establish or amend the assessment.
(b) Notwithstanding (a) of this section, the commissioner of revenue shall terminate the salmon fishery assessment before the termination date determined at an election held under AS 43.76.230 to establish or amend the assessment, upon a two-thirds majority vote at an election held under AS 43.76.230 among the eligible permit holders for the fishery in which the salmon fishery assessment is levied.
(c) The commissioner of revenue shall terminate a salmon fishery assessment under (b) of this section following an election among the eligible permit holders for the fishery if
(1) a petition that is signed by at least 25 percent of the interim-use permit and entry permit holders in the fishery that is the subject of the petition is presented to the commissioner of fish and game requesting termination of the salmon fishery assessment; only a person who holds an interim-use permit or entry permit for the fishery at the time of signing the petition may validly sign the petition;
(2) an election is held in accordance with AS 43.76.230; the ballot must ask the question whether the salmon fishery assessment shall be terminated; the ballot must be worded so that a “yes” vote is for continuation of the salmon fishery assessment and a “no” vote is for termination of the salmon fishery assessment;
(3) a two-thirds majority of the eligible interim-use permit and entry permit holders in the fishery casts a ballot for the termination of the salmon fishery assessment; in this paragraph, “eligible interim-use permit and entry permit holder” has the meaning given in AS 43.76.230; and
(4) the qualified salmon fishery association provides notice of the election in accordance with AS 43.76.230 within six months after receiving notice from the commissioner of fish and game 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 3. Salmon Fishery Assessment. › Sec. 43.76.260. Collection of assessment.

(a) Except as otherwise provided under (f) of this section, a buyer who acquires salmon that is subject to a salmon fishery assessment levied under AS 43.76.220 shall collect the salmon fishery assessment at the time of purchase and shall remit the total salmon fishery assessment collected during each month to the Department of Revenue by the last day of the next month.
(b) A buyer who collects the salmon fishery assessment shall maintain records of the value of salmon that is subject to the assessment that is purchased in each salmon fishery of the state.
(c) The owner of salmon removed from the state is liable for payment of the salmon fishery assessment levied under AS 43.76.220 if, at the time the salmon is removed from the state, the assessment payable on the salmon has not been collected by a buyer. If the owner of the salmon is liable for payment of the salmon fishery assessment under this subsection, the owner shall comply with the requirements under (a) and (b) of this section to remit the assessment to the department and to maintain records.
(d) The salmon fishery assessment collected under this section shall be deposited in the state treasury.
(e) The provisions of AS 43.05 and AS 43.10 apply to the enforcement and collection of a salmon fishery assessment levied under AS 43.76.220 - 43.76.280.
(f) 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 fishery assessment levied under AS 43.76.220 if, at the time possession of the fishery resource is transferred to a buyer, the salmon fishery assessment payable on the salmon has not been collected. If a direct marketing fisheries business or commercial fisherman is liable for payment of the salmon fishery assessment under this subsection, the direct marketing fisheries business or commercial fisherman shall comply with the requirement under (b) of this section to maintain records. Notwithstanding (a) of this section, a person subject to this subsection shall remit the total salmon fishery assessment 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 3. Salmon Fishery Assessment. › Sec. 43.76.270. Funding for qualified salmon fishery associations.

(a) The legislature may make appropriations of revenue collected under AS 43.76.260 to the Department of Fish and Game for funding of the qualified salmon fishery association for the fishery in which the assessment was collected. Funds received under this section by a qualified salmon fishery association may be expended in accordance with the annual operating plan developed under (b) of this section.
(b) The Department of Fish and Game may assist a salmon fishery association in developing an annual operating plan. The annual operating plan must describe the activities for which the association intends to expend the funding received under this section, including consolidation of the fishing fleet in the salmon fishery, financial assistance to permit holders in the fishery to promote consolidation of the fishing fleet for the fishery, and administrative activities of the association.
(c) A qualified salmon fishery association receiving funding under this section shall submit an annual report to the Department of Fish and Game and to the members of the association describing the activities of the association and how those activities are consistent with the articles of incorporation and bylaws of the association.
(d) This section does not establish a dedication of a state tax or license.
(e) This section does not restrict or qualify the authority of the Department of Fish and Game or the Board of Fisheries under AS 16.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 76. Fisheries Taxes and Assessments › Article 3. Salmon Fishery Assessment. › Sec. 43.76.280. Definitions.

In AS 43.76.220 - 43.76.280,
(1) “administrative area” means an area established by the Alaska Commercial Fisheries Entry Commission under AS 16.43.200 for regulating and controlling entry into salmon fisheries;
(2) “buyer” has the meaning given in AS 43.76.040;
(3) “fishery” has the meaning given in AS 16.43.990;
(4) “qualified salmon fishery association” means an association that is qualified under AS 16.40.250;
(5) “salmon” means salmon sold under the authority of a limited entry permit or interim-use permit issued under AS 16.43 for salmon;
(6) “sold” means the transfer of ownership of salmon from an interim-use permit or entry permit holder to a buyer at the first point of sale;
(7) “value” has the meaning given in AS 43.75.290.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 76. Fisheries Taxes and Assessments › Article 4. Permit Buy-Back Assessment. › Sec. 43.76.300. Permit buy-back assessment.

A person holding a limited entry permit or interim-use permit under AS 16.43 for a fishery subject to a permit buy-back assessment established by the Alaska Commercial Fisheries Entry Commission under AS 16.43.310 shall pay the permit buy-back assessment at the rate established by the commission on the value, as defined in AS 43.75.290, of fish that the person removes from the state or transfers to a buyer in the state under the authority conferred by the limited entry permit or interim-use permit. The buyer shall collect the permit buy-back assessment at the time the fish is acquired by the buyer.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 76. Fisheries Taxes and Assessments › Article 4. Permit Buy-Back Assessment. › Sec. 43.76.320. Definition.

In AS 43.76.300 - 43.76.320, “buyer” means a person who acquires possession of fish from the person who caught the fish regardless of whether there is an actual sale of the fish, but does not include 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 5. Seafood Development Tax. › Sec. 43.76.350. Two percent seafood development tax.

(a) A person holding a limited entry permit or interim-use permit under AS 16.43 shall pay a seafood development tax at the rate of two percent of the value, as defined in AS 43.75.290, of fishery resources taken in a fishery that the person removes from the state or transfers to a buyer in the state.
(b) A two percent seafood development tax on fishery resources taken in a fishery may only be levied and collected under (a) of this section if
(1) the commissioner of commerce, community, and economic development has designated an organization to be the qualified regional seafood development association for the seafood development region in which the fishery occurs; and
(2) the two percent seafood development tax for the fishery is approved under AS 43.76.370.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 76. Fisheries Taxes and Assessments › Article 5. Seafood Development Tax. › Sec. 43.76.355. One and one-half percent seafood development tax.

(a) A person holding a limited entry permit or interim-use permit under AS 16.43 shall pay a seafood development tax at the rate of 1.5 percent of the value, as defined in AS 43.75.290, of fishery resources taken in a fishery that the person removes from the state or transfers to a buyer in the state.
(b) A 1.5 percent seafood development tax on fishery resources taken in a fishery may only be levied and collected under (a) of this section if
(1) the commissioner of commerce, community, and economic development has designated an organization to be the qualified regional seafood development association for the seafood development region in which the fishery occurs; and
(2) the 1.5 percent seafood development tax for the fishery is approved under AS 43.76.370.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 76. Fisheries Taxes and Assessments › Article 5. Seafood Development Tax. › Sec. 43.76.360. One percent seafood development tax.

(a) A person holding a limited entry permit or interim-use permit under AS 16.43 shall pay a seafood development tax at the rate of one percent of the value, as defined in AS 43.75.290, of fishery resources taken in a fishery that the person removes from the state or transfers to a buyer in the state.
(b) A one percent seafood development tax on fishery resources taken in a fishery may only be levied and collected under (a) of this section if
(1) the commissioner of commerce, community, and economic development has designated an organization to be the qualified regional seafood development association for the seafood development region in which the fishery occurs; and
(2) the one percent seafood development tax for the fishery is approved under AS 43.76.370.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 76. Fisheries Taxes and Assessments › Article 5. Seafood Development Tax. › Sec. 43.76.365. One-half percent seafood development tax.

(a) A person holding a limited entry permit or interim-use permit under AS 16.43 shall pay a seafood development tax at the rate of 0.5 percent of the value, as defined in AS 43.75.290, of fishery resources taken in a fishery that the person removes from the state or transfers to a buyer in the state.
(b) A 0.5 percent seafood development tax on fishery resources taken in a fishery may only be levied or collected under (a) of this section if
(1) the commissioner of commerce, community, and economic development has designated an organization to be the qualified regional seafood development association for the seafood development region in which the fishery occurs; and
(2) the 0.5 percent seafood development tax for the fishery is approved under AS 43.76.370.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 76. Fisheries Taxes and Assessments › Article 5. Seafood Development Tax. › Sec. 43.76.375. Termination of seafood development tax.

(a) The seafood development tax levied under AS 43.76.350, 43.76.355, 43.76.360, or 43.76.365 may be terminated by the commissioner of revenue upon majority vote of eligible permit holders who vote in an election held under AS 43.76.370 in which at least 30 percent of the eligible permit holders cast a ballot. The seafood development tax may be terminated in one or more fisheries within a seafood development region under this section.
(b) The commissioner of revenue shall terminate a seafood development tax under (a) of this section following an election conducted by the qualified seafood development association for the seafood development region if
(1) a petition is presented to the commissioner of commerce, community, and economic development requesting termination of the seafood development tax in a fishery that is signed by at least 10 percent of the number of persons who are eligible to vote in an election under AS 43.76.370 to approve the levy of the seafood development tax in the fishery;
(2) an election is held in accordance with AS 43.76.370; the ballot must ask the question whether the seafood development tax for the fishery shall be terminated; the ballot must be worded so that a “yes” vote is for continuation of the seafood development tax and a “no” vote is for termination of the seafood development tax;
(3) a majority of the votes cast in the election by eligible interim-use permit and entry permit holders are for the termination of the seafood development tax;
(4) at least 30 percent of the permit holders who are eligible to vote in the election cast a ballot in the election; and
(5) the qualified regional seafood development association for the fishery provides notice of the election in accordance with AS 43.76.370 within two months after receiving notice from the commissioner of commerce, community, and economic development that a valid petition under (1) of this subsection has been received.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 76. Fisheries Taxes and Assessments › Article 5. Seafood Development Tax. › Sec. 43.76.380. Liability for tax on fishery resources sold to a buyer.

(a) Except as provided under (c) of this section, a buyer who acquires a fishery resource that is subject to a seafood development tax levied under AS 43.76.350, 43.76.355, 43.76.360, or 43.76.365 shall collect the seafood development tax at the time of purchase, and shall remit the total tax collected during each month to the department by the last day of the next month.
(b) A buyer who collects the seafood development tax shall
(1) maintain records reflecting the fishery in which the fishery resource was caught; and
(2) report to the Department of Revenue by March 1 of each year the total value, as defined in AS 43.75.290, of the fishery resources caught in each fishery that the buyer has acquired during the preceding year.
(c) A commercial fisherman who transfers possession of a fishery resource to a buyer who is not a fisheries business licensed under AS 43.75 is liable for the payment of a seafood development tax levied under AS 43.76.350, 43.76.355, 43.76.360, or 43.76.365 if, at the time possession of the fishery resource is transferred to a buyer, the seafood development tax payable on the fishery resource has not been collected. If a commercial fisherman is liable for payment of the seafood development tax under this subsection, the commercial fisherman shall comply with the requirements under (b) of this section to maintain records and to make reports to the Department of Revenue. Notwithstanding (a) of this section, a person subject to this subsection shall remit the total seafood development tax payable during the calendar year to the Department of Revenue before April 1 after close of the calendar year.
(d) The Department of Revenue shall deposit the seafood development tax collected under AS 43.76.350 - 43.76.399 in the general fund. The legislature may make appropriations based on this revenue to the Department of Commerce, Community, and Economic Development for the purpose of providing financing for qualified regional seafood development associations.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 76. Fisheries Taxes and Assessments › Article 5. Seafood Development Tax. › Sec. 43.76.385. Liability for tax on fishery resources shipped from the state.

(a) The owner of fishery resources removed from the state is liable for payment of a seafood development tax levied under AS 43.76.350, 43.76.355, 43.76.360, or 43.76.365 if, at the time the fishery resources are removed from the state, the seafood development tax payable on the fishery resources has not been collected by a buyer.
(b) If the owner of fishery resources is liable for payment of the seafood development tax under (a) of this section, the owner shall comply with the requirement of AS 43.76.380(b) to report the owner's liability for payment of the tax.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 76. Fisheries Taxes and Assessments › Article 5. Seafood Development Tax. › Sec. 43.76.399. Definitions.

In AS 43.76.350 - 43.76.399, unless the context otherwise requires,
(1) “buyer” means a person who acquires possession of fishery resources from the person who caught the fishery resources regardless of whether there is an actual sale of the fishery resources but excluding a transfer to a person engaged solely in interstate transportation of goods for hire;
(2) “fishery” has the meaning given in AS 16.43.990;
(3) “qualified regional seafood development association” means an association designated as qualified under AS 44.33.065(a);
(4) “seafood development region” means a region established under AS 44.33.065(b).
2023 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.
2023 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.
2023 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.
2023 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.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 77. Fishery Resource Landing Tax › Sec. 43.77.040. Credit for approved contributions. [See delayed repeal note.]

(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.
2023 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) [See delayed amendment note.] 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).
2023 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.
2023 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.”
2023 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.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 82. Alaska Stranded Gas Development Act › Article 1. Contracts for Payments in Lieu of Other Taxes. › Sec. 43.82.010. Purpose.

The purpose of this chapter is to
(1) encourage new investment to develop the state's stranded gas resources by authorizing establishment of fiscal terms related to that new investment without significantly altering tax and royalty methodologies and rates on existing oil and gas infrastructure and production;
(2) allow the fiscal terms applicable to a qualified sponsor or the members of a qualified sponsor group, with respect to a qualified project, to be tailored to the particular economic conditions of the project and to establish those fiscal terms in advance with as much certainty as the Constitution of the State of Alaska allows; and
(3) maximize the benefit to the people of the state of the development of the state's stranded gas resources.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 82. Alaska Stranded Gas Development Act › Article 1. Contracts for Payments in Lieu of Other Taxes. › Sec. 43.82.020. Contracts for payments in lieu of other taxes and for royalty adjustments.

The commissioner may, under this chapter, negotiate terms for inclusion in a proposed contract with a qualified sponsor or qualified sponsor group providing for
(1) periodic payment in lieu of one or more taxes that otherwise would be imposed by the state or a municipality on the qualified sponsor or members of the qualified sponsor group as a consequence of the sponsor's or group's participation in an approved qualified project under this chapter; and
(2) certain adjustments regarding royalty under AS 43.82.220.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 82. Alaska Stranded Gas Development Act › Article 2. Qualification and Application Procedures. › Sec. 43.82.100. Qualified project.

Based on information available to the commissioner, the commissioner may determine that a proposal for new investment is a qualified project under this chapter if the project
(1) principally involves
(A) the transportation of natural gas by pipeline to one or more markets, together with any associated processing or treatment;
(B) the export of liquefied natural gas from the state to one or more other states or countries; or
(C) any other technology that commercializes the shipment of natural gas within the state or from the state to one or more other states or countries;
(2) would produce at least 500,000,000,000 cubic feet of stranded gas within 20 years from the commencement of commercial operations; and
(3) is capable, subject to applicable commercial regulation and technical and economic considerations, of making gas available to meet the reasonably foreseeable demand in this state for gas within the economic proximity of the project.
2023 Alaska Statutes › Title 43. Revenue and Taxation › Chapter 82. Alaska Stranded Gas Development Act › Article 2. Qualification and Application Procedures. › Sec. 43.82.110. Qualified sponsor or qualified sponsor group.

The commissioner may determine that a person or group is a qualified sponsor or qualified sponsor group if the person or a member of the group
(1) intends to own an equity interest in a qualified project, intends to commit gas that it owns to a qualified project, or holds the permits that the department determines are essential to construct and operate a qualified project; and
(2) meets one or more of the following criteria:
(A) owns a working interest in at least 10 percent of the stranded gas proposed to be developed by a qualified project;
(B) has the right to purchase at least 10 percent of the stranded gas proposed to be developed by a qualified project;
(C) has the right to acquire, control, or market at least 10 percent of the stranded gas proposed to be developed by a qualified project;
(D) has a net worth equal to at least 10 percent of the estimated cost of constructing a qualified project;
(E) has an unused line of credit equal to at least 15 percent of the estimated cost of constructing a qualified project.