reglab/statecodes huggingface dataset:
Alaska Administrative Code › Title 15 - Revenue › Chapter 65 - Mining License Tax › Article 4 - General Provisions › 15 AAC 65.990 - Definitions

Current through May 31, 2024
In this chapter, unless the context requires otherwise,
(1) "bulk sample" means the quantity
				of resource mined, gathered, taken, or otherwise accumulated as a specimen for
				the purpose of testing and analyzing the ore body before its
				development;
(2) "consolidated
				business" means a corporation or group of corporations having more than 50
				percent common ownership, direct or indirect;
(3) "department" means the Department of
				Revenue;
(4) "development expense"
				includes expenses paid or incurred after the determination that a deposit of
				mineral or ore is shown to exist in sufficient quantity and quality to
				reasonably justify commercial exploitation;
(5) "exploration expense" includes those
				expenses incurred for the purpose of ascertaining the existence, location,
				extent, or quality of any deposit of ore or other mineral paid or incurred
				before the beginning of development of the mine or other deposit;
(6) "gravel" means a mixture of small stones
				and pebbles or pebbles and sand that will pass through a three-inch, and be
				retained on a No. 4 United States standard, sieve;
(7) "mining operation" means a business
				enterprise associated, directly or indirectly, with developing, removing,
				extracting, moving, or taking from the earth, water, or under water, metals,
				ores, minerals, asbestos, gypsum, coal, and any other mineral deposit,
				including the treatment processes described in sec. 613(c)(4) of the Internal
				Revenue Code (26 U.S.C.
				613(c)(4)), and such
				treatment processes normally applied by mine owners or operators to obtain a
				commercially marketable product, but not including the extraction or production
				of oil and natural gas, marketable earth, quarry rock, sand, gravel, or the
				harvesting of trees or other natural living, organic resources;
(8) "mining property" means each separate
				interest owned by the taxpayer in each mineral deposit in each separate tract
				or parcel of land;
(9) "person"
				means an individual, trust, estate, partnership, corporation, joint venture, or
				group or combination of these acting as a unit;
(10) "place" means each geographically
				separate mining operation not aggregated with another;
(11) "prosecute" means to begin to carry on,
				to undertake, or to institute an action;
(12) "sand" means separate grains or
				particles of disintegrated rock, easily distinguished by the unaided eye, and
				that which are finer than gravel and coarser than dust but not large enough to
				constitute pebbles;
(13) "marketable
				earth" means peat and topsoil;
(14)
				"quarry rock"
(A) means rock or stone that is
				extracted from the earth for the purposes of being crushed and processed into
				aggregate that can be used for construction purposes, including road
				building;
(B) does not include
				coal.
Alaska Administrative Code › Title 15 - Revenue › Chapter 75 - Fisheries Business Tax › Article 1 - Tax on Fisheries Business › 15 AAC 75.010 - Information on return

Current through May 31, 2024
A person subject to the fisheries business tax shall file a
				  separate return no later than March 31 after the close of the calendar year for
				  each business location, using the forms provided by the Department of Revenue,
				  stating the following in the places prescribed on the form:
(1) name of the taxpayer;
(2) mailing address;
(3) federal employer identification number
				(EIN) or social security number (SSN);
(4) fisheries business license
				number;
(5) year for which tax
				return is reporting;
(6) location
				of operation;
(7) value of
				fisheries resources processed during the license year, by category of fisheries
				business, pounds, price per pound, and by species;
(8) names of developing commercial fish
				species processed during the year;
(9) name of fisheries business which first
				actually and physically processed the fisheries resources or which sold or
				processed the fisheries resources outside the taxing jurisdiction of
				Alaska;
(10) for a fisheries
				business which operates from a floating vessel, the name of the vessel, the
				date of arrival of the vessel in Alaska, subsequent movement of the vessel from
				one location to another, the reason for the movement of the vessel, and the
				date of departure of the vessel from Alaska for any reason; and
(11) other information required by the
				department on the tax return form.
Authority:
AS
					 43.05.080
AS
					 43.75.030(a)
Alaska Administrative Code › Title 15 - Revenue › Chapter 75 - Fisheries Business Tax › Article 1 - Tax on Fisheries Business › 15 AAC 75.020 - Extension of time for filing returns

Current through May 31, 2024
(a) Upon a showing
				of good cause, the department will, in its discretion, grant a reasonable
				extension of time, not to exceed 180 days in the aggregate, for filing a return
				or report required by AS 43.75. An extension of time for filing a return or
				report does not extend the time for the payment of the tax or part of the tax.
				An estimated payment must be remitted with the request for an extension along
				with an explanation showing how the estimate was determined. The estimated
				payment must be equal to or greater than 90 percent of the actual liability
				shown on the return ultimately filed within the approved extension period, in
				order to avoid failure-to-pay penalties under
				AS
				43.05.220(a) and
				15 AAC 05.210(b).
(b) The application for an extension of time
				for filing the return or report must be in writing and addressed to the
				Department of Revenue and must contain a full statement of the causes for the
				delay. It must be filed no later than 15 calendar days before the date the
				return is due.
(c) If an extension
				of time for filing the return or report is granted, the return must be filed
				before the expiration of the period of extension.
(d) If an application for extension is
				denied, the return or report must be filed within 10 calendar days after the
				date the notice of denial is mailed by the department or 10 calendar days after
				the March 31 due date, whichever is later.
Authority:
AS
					 43.05.080
AS
					 43.75.030(c)
Alaska Administrative Code › Title 15 - Revenue › Chapter 75 - Fisheries Business Tax › Article 1 - Tax on Fisheries Business › 15 AAC 75.030 - Liability for tax

Current through May 31, 2024
(a) Repealed 3/3/2023.
(b) For periods after December 31, 1980, the
				person engaging in a fisheries business who first actually and physically
				processes a fisheries resource or who has a fisheries resource processed by a
				fisheries business inside the state, or the person who purchases a fisheries
				resource that is frozen from a person excluded by
				AS
				43.75.017 from liability for the tax, is
				liable for and shall pay to the department the entire tax imposed under
				AS
				43.75.015. In determining the tax liability,
				the person who first actually and physically processed a fisheries resource may
				deduct from the value of the fisheries resource processed the value of a
				fisheries resource processed for another fisheries business. If a person custom
				processes a fisheries resource for another fisheries business, the custom
				processor is not liable for the tax, but if he custom processes for someone
				other than another fisheries business, the custom processor must pay the
				tax.
Authority:
AS
					 43.05.080
AS
					 43.75.015
Alaska Administrative Code › Title 15 - Revenue › Chapter 75 - Fisheries Business Tax › Article 1 - Tax on Fisheries Business › 15 AAC 75.035 - Exclusion from fisheries business tax

Current through May 31, 2024
For a fisheries resource processed after December 31, 1980, a
				  person is not liable for the fisheries business tax under
				  AS
				  43.75.015 if that person meets the
				  requirements of
				  AS
				  43.75.017 and if the person claiming the
				  exclusion is the commercial fisherman who caught the fisheries
				  resource.
Authority:
AS
					 43.05.080
AS
					 43.75.017
Alaska Administrative Code › Title 15 - Revenue › Chapter 75 - Fisheries Business Tax › Article 1 - Tax on Fisheries Business › 15 AAC 75.040 - Statement of value; records

Current through May 31, 2024
(a) Repealed
				3/3/2023.
(b) Repealed
				3/3/2023.
(c) For periods after
				December 31, 1980, the department may require a person, other than a fisheries
				business, who contracts with a custom processor for fisheries resource
				processing to furnish the custom processor or the department with a statement
				of value for the resource processed by the custom processor. The statement of
				value must report the species of fisheries resources processed, the total
				pounds of each species, and the actual value by species, as determined in
				accordance with
				AS
				43.75.290.
(d) The custom processor who processes a
				fisheries resource for a non-fisheries business is liable for an additional tax
				assessment, if any, unless the custom processor obtains from the owner of the
				fisheries resource an assumption of liability for an incorrect statement of
				value and the owner pays any additional tax assessed resulting from the
				incorrect statement of value.
(e)
				The records of the owner of the fisheries resource shall be open to audit for
				purposes of verifying the values reported under (c) of this section. The
				owner's records shall be subject to the same statute of limitations as the
				records of a fisheries business.
Authority:
AS
					 43.05.080
AS 43.75.015
AS
					 43.75.290
Alaska Administrative Code › Title 15 - Revenue › Chapter 75 - Fisheries Business Tax › Article 1 - Tax on Fisheries Business › 15 AAC 75.050 - Statement to be provided by custom processors

Current through May 31, 2024
After December 31, 1980, a person claiming a deduction under
				  15 AAC 75.030 for a fisheries
				  resource processed for another fisheries business shall include in his return a
				  schedule, using the form provided by the department, which shows the following
				  information:
(1) name, address, and
				fisheries business license number of each fisheries business for whom
				processing is done; and
(2) pounds
				of fisheries resource processed for the fisheries business, by
				species.
Authority:
AS
					 43.05.080
AS
					 43.75.015(c)
Alaska Administrative Code › Title 15 - Revenue › Chapter 75 - Fisheries Business Tax › Article 1 - Tax on Fisheries Business › 15 AAC 75.060 - Qualified investments eligible for the fisheries product development tax credit

Current through May 31, 2024
(a) To be eligible for the fisheries product
				development tax credit under
				AS
				43.75.037, depreciable tangible personal
				property claimed as the basis of a qualified investment must
(1) be first used for its intended purposes
				in the state after July 7, 2022 and before January 1, 2027;
(2) have a useful life of three years or
				more;
(3) belong to one of the
				following categories:
(A) new processing
				equipment, conveyors used specifically in the act of producing a value-added
				eligible fish product, ice-making machines, canning equipment for herring
				products, and equipment used to transform eligible fish byproduct into saleable
				product;
(B) new canning equipment
				for salmon products; or
(C) new
				parts necessary for converting a canned salmon line to produce can sizes other
				than 14.75 ounces or 7.5 ounces, or costs associated with that conversion;
				and
(4) be used primarily
				either to
(A) process salmon or herring, if
				installed on a vessel; or
(B)
				process salmon, herring, pollock, sablefish, or Pacific cod, if installed in a
				shore-based plant.
Alaska Administrative Code › Title 15 - Revenue › Chapter 75 - Fisheries Business Tax › Article 1 - Tax on Fisheries Business › 15 AAC 75.070 - Application for the fisheries product development tax credit

Current through May 31, 2024
A fisheries business may, using a form provided by the
				  department, apply for the fisheries product development tax credit before the
				  fisheries business incurs the qualified investment cost on which the fisheries
				  business intends to claim a credit under
				  AS
				  43.75.037. The application must
				  include
(1) the name of the fisheries
				business;
(2) the fisheries
				business license number of each vessel or shore-based plant owned by the
				fisheries business;
(3) the mailing
				address for the fisheries business;
(4) the telephone number for the fisheries
				business;
(5) the location of each
				vessel or shore-based plant for which eligible expenditures will be
				made;
(6) a list of all equipment
				or improvements to depreciable tangible personal property to be purchased or
				constructed and a description of the equipment or improvements' functions
				related to the processing of eligible fish;
(7) the approximate cost of each piece of
				equipment or improvement to depreciable tangible personal property to be
				purchased or constructed; and
(8)
				the estimated date that the equipment or improvement to depreciable tangible
				personal property is to be purchased or constructed, and the date it first will
				be placed into service.
Authority:
AS
					 43.05.080
AS 43.75.037
Sec. 6, ch. 79, SLA
					 1986
Alaska Administrative Code › Title 15 - Revenue › Chapter 75 - Fisheries Business Tax › Article 1 - Tax on Fisheries Business › 15 AAC 75.090 - Limitation on credit

Current through May 31, 2024
(a) If a fisheries business operates in the
				state one or more vessels, shore-based plants, or a combination of both in the
				same tax year that eligible qualified investment costs are incurred, the
				fisheries business may not claim in that tax year a total credit under
				AS
				43.75.037 greater than 50 percent of the
				fisheries business's combined fisheries business tax liability incurred at all
				the fisheries business's vessels and shore-based plants.
(b) A fisheries business may not apply a
				fisheries product development tax credit under
				AS
				43.45.037 that was generated in a tax year at
				a vessel or shore-based plant to the fisheries business's tax liability
				incurred in a subsequent tax year and at a different vessel or shore-based
				plant, unless the fisheries business owned both vessels or shore-based plants
				at the time the qualified investment costs generating the tax credit were
				incurred.
(c) A fisheries business
				may not apply a tax credit under
				AS
				43.75.037 received for property used to
				perform an ice-making, processing, packaging, or product-finishing function on
				eligible fish species, within the meaning given in
				AS
				43.75.037(k), against the
				fisheries business's tax liability generated by a different species not
				included in the definition of "eligible fish" under
				AS
				43.75.037(k).
Authority:
AS
					 43.05.080
AS 43.75.037
Sec. 6, ch. 79, SLA
					 1986
Alaska Administrative Code › Title 15 - Revenue › Chapter 75 - Fisheries Business Tax › Article 2 - Tax Imposed on Acquisition of Fisheries Resources › 15 AAC 75.100 - Tax imposed on acquisition of fisheries resources

Current through May 31, 2024
(a) A person who
				takes, purchases or otherwise acquires a fisheries resource, and who transports
				the fisheries resource to a point outside the taxing jurisdiction of the state,
				before processing the fisheries resource, is subject to the tax in
				AS
				43.75.015. This subsection does not apply to
				a commercial transportation carrier which performs a transportation service for
				a person subject to the tax.
(b) A
				person described in (a) of this section who processes the fisheries resource
				shall pay the rate of tax which he would pay if the processing took place
				within the taxing jurisdiction of the state.
(c) A person described in (a) of this section
				who does not process the fisheries resource shall pay the rate of tax which the
				fisheries business to which the fisheries resources are sold would pay if the
				fisheries business were located within the taxing jurisdiction of the state.
				There is a rebuttable presumption that the fisheries resources were sold to a
				floating fisheries business.
(d)
				The tax imposed by this section will be computed on the value of the fisheries
				resources in accordance with
				AS
				43.75.290 and
				15 AAC 75.300(3).
(e) A person described in (a) of this section
				who does not process the fisheries resource and who sells the fisheries
				resource outside the taxing jurisdiction of the state to someone other than a
				fisheries business is presumed to be liable for the same rate of tax as a
				floating fisheries business.
Authority:
AS
					 43.05.080
AS 43.75.015
AS 43.75.100
AS
					 43.75.290
Alaska Administrative Code › Title 15 - Revenue › Chapter 75 - Fisheries Business Tax › Article 3 - General Provisions › 15 AAC 75.290 - Shore-based fisheries business

Current through May 31, 2024
A fisheries business operated from a floating vessel is not
				  permanently attached to the land. A fisheries business operated from a floating
				  vessel is a shore-based fisheries business only if it remains anchored in one
				  place and does not move from that anchorage during an entire tax year. A
				  movement of the vessel from the anchorage, for any reason, including dry-dock,
				  repairs, maintenance, or a new processing location, either to another location
				  in the state or to another location outside the state, disqualifies the
				  fisheries business as a shore-based fisheries business.
Authority:
AS
					 43.05.080
AS
					 43.75.015
Alaska Administrative Code › Title 15 - Revenue › Chapter 75 - Fisheries Business Tax › Article 3 - General Provisions › 15 AAC 75.300 - Definitions

Current through May 31, 2024
In AS 43.75 and this chapter,
(1) "custom processor" means a fisheries
				business which does not own the fisheries resources it is processing;
(2) "fisheries resource" means fin fish and
				shellfish, including but not limited to salmon, halibut, herring, flounder,
				crab, clam, cod, shrimp, and pollock; fish byproducts, such as roe, entrails
				and carcasses, are separate fisheries resources if they are transferred to
				another person for processing;
(3)
				"market value" means the prevailing value paid for fisheries resources of like
				kind and quality by fisheries businesses in the same market area to fishermen
				who own their vessels;
(4)
				"processing" means any activity which modifies the physical condition of a
				fisheries resource, including butchering, freezing, salting, cooking, canning,
				dehydrating, or smoking; however, "processing" does not include decapitating
				shrimp and gutting, gilling, sliming, or icing a fisheries resource solely for
				the purpose of maintaining the quality of the fresh resource;
(5) "processing fisheries resources for sale"
				means the series of activities which are performed in preparing the fisheries
				resources for subsequent sale, regardless of whether the processor owns the
				fisheries resources and regardless of whether the processor is the seller in
				the subsequent sale of the fisheries resources;
(6) repealed 12/26/2014
Authority:
AS
					 43.05.080
AS 43.75.015
AS
					 43.75.290
Alaska Administrative Code › Title 15 - Revenue › Chapter 76 - Salmon Enhancement Tax › Article 1 - Tax Imposition › 15 AAC 76.010 - Imposition of the tax

Current through May 31, 2024
There is imposed on each person who holds a limited entry
				  permit under AS 16.43 a salmon enhancement tax on
(1) the value of all salmon sold or otherwise
				transferred to a buyer within a region designated under
				AS
				16.10.375 if there exists in that region a
				qualified regional association which has approved the salmon enhancement tax in
				accordance with
				AS
				43.76.015; and
(2) the value of all salmon that the permit
				holder catches within a region for which the salmon enhancement tax has been
				approved, and that the permit holder either removes from the state, or sells or
				otherwise transfers in the state but outside a region for which the tax has
				been approved.
Authority:
AS
					 43.05.080
AS 43.76.010
AS 43.76.011
AS
					 43.76.028
Alaska Administrative Code › Title 15 - Revenue › Chapter 76 - Salmon Enhancement Tax › Article 1 - Tax Imposition › 15 AAC 76.020 - Monthly report and remittance of tax by limited entry permit holders

Current through May 31, 2024
(a) A limited
				entry permit holder who is subject to the salmon enhancement tax under
				15 AAC 76.010 shall file a monthly
				report, except when exempt under (d) of this section, using the form provided
				by the department, stating the following in the places provided on the form:
(1) name of the permit holder;
(2) limited entry permit number;
(3) mailing address;
(4) employer identification number (EIN) or
				social security number (SSN);
(5)
				telephone number;
(6) total pounds
				and value of the salmon which the permit holder either removed from the state,
				or sold or otherwise transferred in the state but outside a region for which
				the salmon enhancement tax has been approved;
(7) the region designated under
				AS
				16.10.375 in which the salmon were caught;
				and
(8) other information required
				by the department on the form.
Alaska Administrative Code › Title 15 - Revenue › Chapter 76 - Salmon Enhancement Tax › Article 1 - Tax Imposition › 15 AAC 76.030 - Records

Current through May 31, 2024
A permit holder subject to the salmon enhancement tax under
				  15 AAC 76.010 shall prepare and
				  retain the following records for all salmon subject to the tax and either
				  removed from the state, or sold or otherwise transferred in the state but
				  outside a region for which the salmon enhancement tax has been approved:
(1) Alaska Department of Fish and Game fish
				tickets for salmon either removed from the state, or sold or otherwise
				transferred in the state but outside a region for which the salmon enhancement
				tax has been approved;
(2) a daily
				journal or other record showing for each transaction the following:
(A) the person to whom the salmon were sold
				or otherwise transferred either in the state or upon removal from the
				state;
(B) pounds and value by
				species of the salmon; and
(C) the
				region designated under
				AS
				16.10.375 in which the salmon were
				caught.
Alaska Administrative Code › Title 15 - Revenue › Chapter 76 - Salmon Enhancement Tax › Article 1 - Tax Imposition › 15 AAC 76.040 - Annual report by limited entry permit holder

Current through May 31, 2024
(a) A permit holder
				who is required to file a monthly salmon enhancement tax report during a
				calendar year under
				15 AAC 76.020 must file an annual
				information report, using the form provided by the department, stating the
				following in the places provided on the form:
(1) name of the permit holder;
(2) limited entry permit number;
(3) mailing address;
(4) employer identification number (EIN) or
				social security number (SSN);
(5)
				telephone number;
(6) each region
				designated under
				AS
				16.10.375 in which salmon were caught and
				subsequently either removed from the state, or sold or otherwise transferred in
				the state but outside a region for which the tax has been approved;
(7) total pounds and value of the salmon
				caught in each region reported under (6) of this subsection, and subsequently
				removed from the state; and
(8)
				other information required by the department on the form.
Alaska Administrative Code › Title 15 - Revenue › Chapter 76 - Salmon Enhancement Tax › Article 2 - Salmon Acquired by Buyers › 15 AAC 76.100 - Collection of tax

Current through May 31, 2024
The salmon enhancement tax is to be collected by the buyer
				  for every salmon acquired within a region designated under
				  AS
				  16.10.375 which has approved the imposition
				  of a salmon enhancement tax, from a person holding a limited entry permit under
				  AS 16.43, regardless of whether the salmon was taken in a company-owned or
				  company-subsidized boat operated by employees or agents of the buyer
				  responsible for the collection of the salmon enhancement tax, or in a boat
				  which is operated under lease or other arrangement by the
				  buyer.
Authority:
AS
					 43.05.080
AS 43.76.010
AS 43.76.011
AS
					 43.76.028
Alaska Administrative Code › Title 15 - Revenue › Chapter 76 - Salmon Enhancement Tax › Article 2 - Salmon Acquired by Buyers › 15 AAC 76.110 - Monthly report and remittance of tax by buyers

Current through May 31, 2024
(a) A buyer
				responsible for the collection of the salmon enhancement tax under
				15 AAC 76.100 shall file a monthly
				report using the form provided by the department, stating the following in the
				places provided on the form:
(1) name of the
				buyer;
(2) mailing
				address;
(3) employer
				identification number (EIN) or social security number (SSN);
(4) telephone number;
(5) location of operation or name of
				vessel;
(6) fisheries business
				license number or Alaska business license number;
(7) the region designated under
				AS
				16.10.375 in which the buyer is
				located;
(8) total pounds and value
				of the salmon, by region, which the buyer has purchased or otherwise acquired
				during the preceding month; and
(9)
				other information required by the department on the form.
Alaska Administrative Code › Title 15 - Revenue › Chapter 76 - Salmon Enhancement Tax › Article 2 - Salmon Acquired by Buyers › 15 AAC 76.120 - Records

Current through May 31, 2024
A buyer responsible for the collection of the salmon
				  enhancement tax shall prepare and retain the following records:
(1) Alaska Department of Fish and Game fish
				tickets salmon purchased or otherwise acquired;
(2) a daily journal or other record showing
				for each transaction the following:
(A) the
				permit holder from whom the salmon was acquired;
(B) the limited entry permit number of the
				permit holder named under (A) of this paragraph;
(C) the pounds and value, by species, of the
				salmon purchased or otherwise acquired;
(D) the amount of salmon enhancement tax
				collected; and
(E) the region
				designated under
				AS
				16.10.375 in which the salmon were
				caught.
Alaska Administrative Code › Title 15 - Revenue › Chapter 76 - Salmon Enhancement Tax › Article 2 - Salmon Acquired by Buyers › 15 AAC 76.130 - Annual report by buyers

Current through May 31, 2024
(a) A buyer
				responsible for the collection of the salmon enhancement tax under
				15 AAC 76.100 shall file an annual
				information report, using the form provided by the department, stating the
				following in the places provided on the form:
(1) name of the buyer;
(2) mailing address;
(3) employer identification number (EIN) or
				social security number (SSN);
(4)
				telephone number;
(5) location of
				operation or name of vessel;
(6)
				fisheries business license number or Alaska business license number;
(7) the region designated under
				AS
				16.10.375 in which the buyer is
				located;
(8) total pounds and value
				of the salmon caught in each region designated under
				AS
				16.10.375, or other location, which the buyer
				has purchased or otherwise acquired during the preceding calendar
				year;
(9) total value of the salmon
				purchased or acquired in each region designated under
				AS
				16.10.375, or other location, which the buyer
				has purchased or otherwise acquired during the preceding calendar year,
				reconciled with the amounts reported on the monthly reports; and
(10) other information required by the
				department on the form.
Alaska Administrative Code › Title 15 - Revenue › Chapter 76 - Salmon Enhancement Tax › Article 2 - Salmon Acquired by Buyers › 15 AAC 76.140 - Reporting of bonus or other additional payments

Current through May 31, 2024
(a) A buyer making
				bonus or other additional payments to a limited entry permit holder for salmon
				purchased or otherwise acquired in a previous calendar year shall collect the
				tax and file a special salmon enhancement tax report of the additional payments
				made. The buyer responsible for collection of the tax shall file the report on
				a form prescribed by the department, stating the following:
(1) name of buyer;
(2) mailing address;
(3) employer identification number (EIN) or
				social security number (SSN);
(4)
				telephone number;
(5) location of
				operation or name of vessel;
(6)
				fisheries business license number or Alaska business license number;
(7) the region designated under
				AS
				16.10.375 in which the buyer is
				located;
(8) year in which the
				salmon were initially purchased or otherwise acquired; and
(9) additional value paid, by species, for
				the salmon acquired in a previous year.
Alaska Administrative Code › Title 15 - Revenue › Chapter 76 - Salmon Enhancement Tax › Article 3 - General Provisions › 15 AAC 76.290 - Definitions

Current through May 31, 2024
In this chapter
(1)
				"buyer" means a person who purchases or otherwise acquires salmon from a
				limited entry permit holder, and includes a person required to obtain a license
				under AS
				43.75.011, but does not include a person
				acquiring salmon for personal consumption or a tender acquiring salmon on
				behalf of a person required to obtain a license under
				AS
				43.75.011;
(2) "permit" means an entry permit issued
				under AS
				16.43.270 and an interim-use permit issued
				under AS
				16.43.210;
(3) "person" means an individual,
				partnership, association, company, corporation, or any group or combination
				acting as a unit;
(4) "region"
				means a region of the state designated by the commissioner of fish and game
				under AS
				16.10.375 for the purpose of salmon
				production, in which there exists a regional association organized for the
				purpose of enhancing salmon production and licensed to do so by the
				commissioner of fish and game, and in which an election has been held to
				approve the imposition of the salmon enhancement tax.
Authority:
AS
					 43.05.080
AS 43.76.010
AS 43.76.011
AS 43.76.015
AS 43.76.025
AS 43.76.028
AS
					 43.76.040
Alaska Administrative Code › Title 15 - Revenue › Chapter 77 - Fishery Resource Landing Tax › 15 AAC 77.005 - Findings, purpose, and intent

Current through May 31, 2024
(a) The fishery resource landing tax is both
			 designed and intended to be a compensatory tax to complement the fisheries
			 business tax under AS 43.75. The landing tax is intended to compensate the
			 state for the burdens that the fish catcher/processors operating in the
			 Exclusive Economic Zone ("EEZ") imposes upon the state and local communities,
			 as well as for the benefits the EEZ catcher/processors receive from the state
			 and local communities.
(b) The
			 state has various research, management, and enforcement responsibilities in
			 connection with the offshore fisheries. The EEZ catcher/processors have a
			 significant presence in the state, including transferring of the processed
			 fisheries resource product, taking on and disembarking of crew, taking on of
			 fuel and supplies, obtaining repairs, discharging waste, and making use of
			 sheltered waters. Additional burdens resulting from the fleet presence impact
			 the state and local communities through increased demands on educational
			 systems, road maintenance, public safety, airports, docks, hospitals, and other
			 programs provided or financed by the state or local communities.
(c) Fisheries businesses operating in the
			 state pay for benefits and burdens described in (b) of this section through the
			 fisheries business tax which applies to fisheries resources harvested or
			 processed in the state. The landing tax is a substantially equivalent levy
			 designed to impose a comparable burden on interstate commerce. The EEZ
			 catcher/processors are conducting fisheries businesses in the state to no less
			 a degree than in-state operators, subject to the fisheries business tax. The
			 landing tax is not a fee on fisheries resources simply moving through the
			 state. Instead the landing tax is a payment for the services and benefits
			 conferred upon this segment of the industry under which they pay their own way.
			 The landing tax achieves an equality of treatment between local and interstate
			 commerce conducting fisheries businesses in the state.
Authority:
AS
				  43.77.010
AS
				  43.77.070
Alaska Administrative Code › Title 15 - Revenue › Chapter 77 - Fishery Resource Landing Tax › 15 AAC 77.010 - Return, payment, and required information

Current through May 31, 2024
(a) A person subject to the fishery resource
			 landing tax shall file a single return for all taxable landings of fishery
			 resources in the state, during the tax year. The return must be filed using the
			 forms provided by the department and must specify each vessel employed by the
			 taxpayer and all locations at which fishery resources were landed in the state.
(b) On the form a person shall
			 state the following information:
(1) the name
			 of the person subject to the tax that is filing the return;
(2) the person's mailing address;
(3) the person's federal employer
			 identification number or social security number;
(4) the calendar year covered by the return;
(5) the precise locations in the
			 state where fishery resources were landed, including a specification by weight
			 and species of the fisheries resource landed at each location;
(6) the precise locations in the state where
			 fishery resources harvested under the provisions of a community development
			 quota were landed, including a specification by weight and species of the
			 fisheries resources landed at each location;
(7) the person's Alaska fisheries business
			 license number or Alaska business license number;
(8) the value of the fishery resources;
(9) the amount of credits claimed
			 for other taxes paid and for approved contributions;
(10) the amount of tax liabilities and
			 payments; and
(11) other material
			 required on the form.
Alaska Administrative Code › Title 15 - Revenue › Chapter 77 - Fishery Resource Landing Tax › 15 AAC 77.020 - Request for extension of time to file return

Current through May 31, 2024
(a) Upon a showing of good cause beyond the
			 control of the requester, the department may grant reasonable extensions of
			 time for the filing of the return from the due date. The extensions may not
			 exceed 90 days in total.
(b) A
			 request for an extension of time to file the return must be in writing, contain
			 a full statement of the reasons supporting the request, and be received by the
			 department no earlier than March 1 after the close of the tax year and no later
			 than 10 calendar days before the date the return is due, including extensions.
			 A person that requests a response by facsimile transmission must provide a
			 facsimile telephone number.
(c) If
			 an extension of time for filing the return is granted, the return must be filed
			 before the expiration of the period of the extension. A return filed after the
			 period of the extension voids all extensions under this section.
(d) If an extension of time for filing the
			 return is denied, the return must be filed by the later of
(1) 10 calendar days after the date the
			 notice of denial is sent by facsimile transmission or mailed by the
			 department;or
(2) the March 31 due
			 date
Alaska Administrative Code › Title 15 - Revenue › Chapter 77 - Fishery Resource Landing Tax › 15 AAC 77.025 - Requirement to make estimated tax payments

Current through May 31, 2024
(a) Repealed 12/26/2014
(b) A person who fails to make estimated tax
			 payments in equal installments that total at least 90 percent of the person's
			 tax liability for the year shall pay a penalty computed for each quarter for
			 which a sufficient estimated tax was not paid. The estimated tax penalty is
			 determined by applying the interest rate specified in
			 AS
			 43.05.225 to the underpayment in each
			 quarter, and runs from the installment payment due date through the payment
			 date or the return due date under
			 AS
			 43.77.020(a), whichever is
			 earlier.
(c) A person is not
			 subject to the estimated tax penalty if the person was subject to tax under AS
			 43.77 in the previous year, and makes estimated tax payments in equal
			 installments that equal or exceed the liability of the person for tax under AS
			 43.77 in the previous tax year.
(d) Repealed 11/9/2006.
(e) Repealed 11/9/2006.
(f) Repealed 12/26/2014
(g) Repealed 12/26/2014
Authority:
AS
				  43.77.020
AS
				  43.77.070
Alaska Administrative Code › Title 15 - Revenue › Chapter 77 - Fishery Resource Landing Tax › 15 AAC 77.030 - Liability for tax

Current through May 31, 2024
(a) The person owning the fishery resource at
			 the moment it is first landed in this state shall file the return and pay the
			 tax imposed by
			 AS
			 43.77.010.
(b) The person owning the fishery resource is
			 the person with the legal title and the risk of loss at the moment the act of
			 landing begins in this state. For purposes of this section, and notwithstanding
			 any contract provision to the contrary, legal title and the risk of loss is in
			 the person in possession of the fishery resource who harvested or processed the
			 resource, or a related person or agent in possession that received the fishery
			 resource from the person who harvested or processed the resource. The person
			 described in this subsection retains legal title and risks of loss until the
			 fishery resource is delivered and actual physical possession is transferred to
			 a third-party buyer unrelated to that person.
(c) The tax imposed under
			 AS
			 43.77.010 does not apply to a fishery
			 resource that becomes subject to tax under AS 43.75. The provisions of AS 43.75
			 control and take precedence if a fishery resource, or the value of the fishery
			 resource, are subject to both AS 43.75 and AS 43.77.
(d) The tax imposed under
			 AS
			 43.77.010 does not apply to the landing of a
			 secondary fishery resource product if the secondary product is included in the
			 round weight of the primary product and the primary product is subject to the
			 tax under AS 43.77 and this chapter.
(e) The tax imposed under
			 AS
			 43.77.010 does not apply if the fishery
			 resource is first landed in the territorial jurisdiction of another state or
			 foreign country, as recognized by the United States. A first landing outside
			 the jurisdiction of a state or foreign country, such as in United States
			 jurisdictional waters, is not a first landing for purposes of
			 AS
			 43.77.010 and does not preclude the tax under
			 this chapter.
(f) The tax imposed
			 under AS
			 43.77.010 applies to a fishery resource that
			 is first landed in this state without regard to the final destination of a
			 fishery resource.
Authority:
AS
				  43.77.010
Alaska Administrative Code › Title 15 - Revenue › Chapter 77 - Fishery Resource Landing Tax › 15 AAC 77.035 - Credit for other taxes paid

Current through May 31, 2024
(a) A credit is allowed for taxes paid to
			 another jurisdiction in which the fishery resource was caught, processed, or
			 sold. The credit is only available if the taxes paid to another jurisdiction
			 are equivalent in nature to the taxes imposed by AS 43.75 and AS 43.76. A tax
			 is equivalent in nature to the tax imposed under AS 43.75 if the tax is in the
			 nature of an occupational tax on the conduct of a fisheries business as
			 measured by the value of resources harvested or processed within the
			 jurisdiction, or a tax otherwise imposed on the harvesting or processing of
			 fishery resources within a jurisdiction. A tax is equivalent in nature to the
			 tax imposed under AS 43.76 if the tax is imposed on the harvesting of salmon
			 within a jurisdiction and the tax is intended to be used to promote or enhance
			 salmon production within that jurisdiction. Sales taxes, import or export fees
			 or taxes, income taxes, and similar taxes and fees are not considered to be
			 equivalent in nature to the taxes imposed under AS 43.75 and AS 43.76.
(b) The amount of the credit for
			 taxes paid to another jurisdiction on the fishery resource may not exceed the
			 liability of the person for the tax under AS 43.77 on the same fishery
			 resource.
(c) If taxes paid to
			 another jurisdiction are subsequently refunded or credited to the person, the
			 amount of the credit previously allowed under AS 43.77 or this chapter shall be
			 recaptured as additional tax in the year the taxes were refunded or credited.
(d) The credit for other taxes
			 paid must be claimed on the return. The person claiming the credit shall attach
			 a statement to the return attesting that the tax described in (a) of this
			 section has been paid, indicating the date that payment was made, identifying
			 the jurisdiction to which the payment was made, and describing the nature of
			 the tax and providing citation to the statutory and other legal authority in
			 the jurisdiction for imposition of the tax. A copy of the return or report
			 filed in the other jurisdiction must be submitted with the Alaska return and
			 statement by the person claiming the credit.
(e) For purposes of this section,
			 "jurisdiction" includes a state other than Alaska, a foreign country, or the
			 United States.
Authority:
AS
				  43.77.030
AS
				  43.77.070
Alaska Administrative Code › Title 15 - Revenue › Chapter 77 - Fishery Resource Landing Tax › 15 AAC 77.045 - Weights and recovery rates

Current through May 31, 2024
(a) For purposes of the tax under AS 43.77
			 and this chapter, the unprocessed weight of the fishery resource is determined
			 by actual scale weight, or in the absence of an actual scale weight by
			 volumetric measurement or by a product recovery rate as imposed or required by
			 the United States National Marine Fisheries Service to determine the extent of
			 resources taken by a person in a fishery.
(b) Except as provided in (a) of this
			 section, for purposes of determining the tax on a fishery resource which was
			 processed before landing in the state and that is subject to tax under AS 43.77
			 and this chapter, the processed weight of the fishery resource at the time it
			 becomes subject to tax must be converted to an unprocessed weight. Secondary
			 fishery resource products must be included in the conversion to an unprocessed
			 weight. In making the conversion, the person may use the person's actual
			 recovery rate experience, if the rates are reliable and verifiable, or a
			 reliable and verifiable industry average recovery rate if the person's
			 processing activities are consistent with the activities underlying the
			 industry average recovery rate. The department will, in its discretion, audit
			 and adjust the recovery rate under this subsection.
(c) For each species, a person shall disclose
			 with the return the nature of the recovery rate used and the percentage of
			 recovery. The person shall maintain records necessary to support the rate
			 utilized.
Authority:
AS
				  43.77.010
AS
				  43.77.070
AS
				  43.77.200
Alaska Administrative Code › Title 15 - Revenue › Chapter 77 - Fishery Resource Landing Tax › 15 AAC 77.050 - Credit for community development quota contributions

Current through May 31, 2024
(a) A person who made a contribution to a
			 nonprofit corporation incorporated in the state that qualifies for the credit
			 authorized by
			 AS
			 43.77.040 must apply to the department no
			 later than January 31 of the year following the year of the contribution for
			 authority to take the credit on the tax return. A person that fails to file a
			 timely and complete application with the department as required by this section
			 waives the credit.
(b) The
			 application must be made on the form provided by the department. The
			 application shall contain the following:
(1)
			 the person's name, federal employer identification number or social security
			 number, telephone number, and mailing address;
(2) the name of the nonprofit corporation
			 receiving the contribution;
(3)
			 the amount of the contribution and a receipt from the nonprofit corporation for
			 the amount of the contribution;
(4) a statement from the nonprofit
			 corporation specifying how the contribution will be used and an agreement by
			 the nonprofit corporation to allow the department audit all of its accounts
			 relating to the contribution;
(5)
			 documentation regarding the authority of the person to harvest under a
			 community development quota;
(6)
			 the fishery resources, by unprocessed weight and species, harvested under the
			 community development quota;
(7) a
			 statement that the contribution to the nonprofit entity was expressly
			 conditioned upon its use exclusively for one or more of the purposes authorized
			 by AS
			 43.77.040; and
(8) other material required on the form.
Alaska Administrative Code › Title 15 - Revenue › Chapter 77 - Fishery Resource Landing Tax › 15 AAC 77.055 - Requirements for nonprofit corporations

Current through May 31, 2024
(a) As a condition to a person obtaining a
			 credit under
			 AS
			 43.77.040, a nonprofit corporation receiving
			 or anticipating receipt of a contribution shall separately account for the
			 amount of the contribution and agree to allow the department to audit all
			 accounts relating to the contributions.
(b) In order to separately account for the
			 expenditure of the contribution, the nonprofit corporation must establish, the
			 following special accounts, as applicable, in its accounting system:
(1) CDQ fisheries scholarships;
(2) CDQ fisheries industry training;
(3) CDQ fisheries transportation
			 grants;
(4) CDQ fisheries
			 transportation loans;
(5) CDQ
			 fisheries facilities grants;
(6)
			 CDQ fisheries facilities loans; and
(7) CDQ fisheries research grants.
Alaska Administrative Code › Title 15 - Revenue › Chapter 77 - Fishery Resource Landing Tax › 15 AAC 77.060 - Claim and revocation of credits

Current through May 31, 2024
(a) A person that is entitled to claim a
			 credit under
			 AS
			 43.77.040 and this chapter shall take the
			 credit on the tax return for the year that the contribution was made. The
			 credit is a direct reduction of the tax liability for that tax year.
(b) Within the limitations period applicable
			 by statute to the tax year, the department will, deny or revoke at any time a
			 tax credit authorized by
			 AS
			 43.77.040 and recover by assessment a tax
			 credit authorized by
			 AS
			 43.77.040 that was claimed on a tax return,
			 if it is later determined by the department that:
(1) the contribution does not qualify or
			 there has been a violation of
			 AS
			 43.77.040; or this chapter; or
(2) the person claiming the credit is in
			 arrears in the payment of a tax levied under AS 43; for purposes of this
			 paragraph, the tax includes penalties and interest and the tax is not in
			 arrears, if the tax has been timely appealed and is not subject to collection
			 under AS 43.
Alaska Administrative Code › Title 15 - Revenue › Chapter 77 - Fishery Resource Landing Tax › 15 AAC 77.065 - Accounting for revenue sharing

Current through May 31, 2024
(a) The annual balance in the separate
			 account in the general fund that is available for revenue sharing under AS
			 43.77 is reduced by all tax credits claimed on returns as a reduction of the
			 tax liability. The effect of this reduction for the tax credits is to reduce
			 dollar-for-dollar the amount that otherwise would have been paid to
			 municipalities.
(b) The department
			 will attempt to specifically allocate the reduction in the amount of revenue
			 sharing as a result of the tax credits to those municipalities in which the
			 fishery resources harvested under the provisions of a community development
			 quota were landed. In the event that information is not available for that
			 purpose, the department will apportion the reduction to all areas in the state
			 in which fishery resources were landed.
Authority:
AS
				  43.77.050
AS
				  43.77.060
AS
				  43.77.070