Alaska Administrative Code › Title 3 - Commerce, Community, and Economic Development › Part 16 - Division of Community and Regional Affairs › Chapter 134 - Shared Fisheries Business Tax Program › Article 3 - Procedures › 3 AAC 134.050 - Statewide apportionments

Current through May 31, 2024
(a) Money available
				  each fiscal year under
				  AS
				  43.75.137 for the shared fisheries business
				  tax program will be apportioned by the department to the fisheries management
				  areas established in (e) of this section. As provided in
				  AS
				  29.60.450, the apportionment will be based on
				  the ratio of the weight of fish and shellfish processed by fisheries businesses
				  in an area to the total weight of the fish and shellfish processed by fisheries
				  businesses for all areas.
(b) For
				  purposes of (a) of this section, the weight of fish and shellfish processed in
				  each area will be determined based on the information from the Alaska fisheries
				  business tax returns filed under
				  AS
				  43.75.030 with the Department of Revenue as
				  of July 1 of the application year.
(c) Money available each year under
				  AS
				  43.77.060(d) for the shared
				  fisheries business tax program will be apportioned by the department to the
				  fisheries management areas established in (e) of this section. As provided in
				  AS
				  29.60.450, the apportionment will be based on
				  the ratio of an area's fishery resource landing tax production value to the
				  total fishery resource landing tax production value for all areas.
(d) For purposes of (c) of this section, the
				  fishery resource landing tax production value for each area will be determined
				  based on the statewide average price paid for fisheries resources during the
				  program base year as reported to the Department of Fish and Game under
				  AS
				  16.05.690.
(e) For the purposes of apportioning and
				  allocating the money available for the shared fisheries business tax program,
				  19 fisheries management areas for the program are established:
(1) Pribilof Islands Area, including the
				  waters around St. Paul and St. George Islands, as described in
				  5 AAC 34.905(b);
(2) Aleutians Islands Area as described in
				  5 AAC 12.100;
(3) Alaska Peninsula Area as described in
				  5 AAC 09.100;
(4) Chignik Area as described in
				  5 AAC 15.100;
(5) Bristol Bay Area as described in
				  5 AAC 06.100;
(6) Lower Kuskokwim Area, consisting of
				  Districts 1, 4, and 5 as set out in
				  5 AAC 07.200, and other municipalities outside of those
				  districts, located within the Kuskokwim Area as described in
				  5 AAC 07.100;
(7) Upper Kuskokwim Area, consisting of
				  Districts 2 and 3 as set out in
				  5 AAC 07.200, located within the Kuskokwim Area as
				  described in
				  5 AAC 07.100;
(8) Lower Yukon Area, consisting of Districts
				  1 - 3 as set out in
				  5 AAC 05.200, located within the Yukon-Northern Area as
				  described in
				  5 AAC 05.100;
(9) Middle Yukon Area, consisting of District
				  4 as set out in
				  5 AAC 05.200, located within the Yukon-Northern Area as
				  described in
				  5 AAC 05.100;
(10) Upper Yukon Area, consisting of
				  Districts 5 and 6 as set out in
				  5 AAC 05.200, located within the Yukon-Northern Area as
				  described in
				  5 AAC 05.100;
(11) Norton Sound-Point Clarence Area as
				  described in
				  5 AAC 04.100;
(12) Kotzebue-Northern Area as described in
				  5 AAC 03.100;
(13) Kodiak Area as described in
				  5 AAC 18.100;
(14) Cook Inlet Area as described in
				  5 AAC 21.100;
(15) Prince William Sound Area as described
				  in 5 AAC 24.100;
(16) Yakutat Area as described in
				  5 AAC 30.100;
(17) Northern Southeastern Area, consisting
				  of Districts 11, 12, and 14 - 16 as set out in
				  5 AAC 33.200, located within the Southeastern Alaska
				  Area as described in
				  5 AAC 33.100;
(18) Central Southeastern Area, consisting of
				  Districts 5 - 10 and 13, as set out in
				  5 AAC 33.200, located within the Southeastern Alaska
				  Area as described in
				  5 AAC 33.100; and
(19) Southern Southeastern Area, consisting
				  of Districts 1 - 4, and the Dixon Entrance District as set out in
				  5 AAC 33.200, located within the Southeastern Alaska
				  Area as described in
				  5 AAC 33.100.