Alaska Statutes Sec. 43.75.017 - Exclusion From Fisheries Business Tax

A person is not liable for the fisheries business tax under AS 43.75.015 when the fishery resource is processed aboard a fishing vessel if

(1) the vessel is operated as a commercial fishing vessel under a valid commercial fishing license;

(2) the fishery resource is not processed beyond heading, gutting or cleaning, freezing, and glazing;

(3) the fishery resource was caught by the vessel; and

(4) the fishery resource is sold to a fisheries business licensed under this chapter.

Section: Previous  43.75.010  43.75.011  43.75.015  43.75.017  43.75.018  43.75.019  43.75.020  43.75.030  43.75.032  43.75.034  43.75.035  43.75.036  43.75.050  43.75.055  43.75.060  Next

Last modified: November 15, 2016