Alaska Statutes Title 43, Chapter 43.75, Article 01 - Taxes and Licenses

• Sec. 43.75.010 Fisheries Business Licenses. [Repealed, Sec. 13 Ch 79 Sla 1979].
  Repealed or Renumbered
• Sec. 43.75.011 Fisheries Business License.
  (a) A person engaging or attempting to engage in a fisheries business or in an activity described in AS 43.75.100 shall first apply for...
• Sec. 43.75.015 Fisheries Business Tax.
  (a) A person engaged in a fisheries business is liable for and shall pay the tax levied by this section on the value of...
• 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)...
• Sec. 43.75.018 Fisheries Business Education Credit.
  (a) A person engaged in a fisheries business is allowed a credit against the tax due under this chapter for cash contributions accepted for(1)...
• Sec. 43.75.019 Alaska Veterans' Memorial Endowment Fund Contribution Credit. [Repealed, Sec. 25 Ch 46 Sla 2002].
  Repealed or Renumbered
• Sec. 43.75.020 Application for License.
  (a) Application for a license shall be filed with the department and accompanied by an annual fee of $25. A separate annual fee is...
• Sec. 43.75.030 Filing Return and Payment of Tax.
  (a) A person subject to the tax shall file a return stating the value of fisheries resources processed during the license year, computed as...
• Sec. 43.75.032 Tax Credit for Scholarship Contributions.
  (a) A fisheries business is entitled to a credit of not more than five percent of the business tax liability under AS 43.75.015 for...
• Sec. 43.75.034 Tax Credit Report. [Repealed, Sec. 8 Ch 79 Sla 1986].
  Repealed or Renumbered
• Sec. 43.75.035 Salmon and Herring Product Development Tax Credit.
  (a) A taxpayer that is a fisheries business may claim a product development tax credit of 50 percent of qualified investment in new property...
• Sec. 43.75.036 Salmon Utilization Tax Credit.
  (a) A taxpayer that is a fisheries business may claim a salmon utilization tax credit of 50 percent of the amount of the qualified...
• Sec. 43.75.050 Violations and Penalties. [Repealed, Sec. 4 Ch 94 Sla 1976; Sec. 3 Ch 166 Sla 1976; Sec. 45, 46 Ch 113 Sla 1980. for Current Law, See As 43.05.220 and 43.05.290].
  
  Repealed or Renumbered
• Sec. 43.75.055 Security for Collection of Taxes.
  (a) An applicant for a license under this chapter shall, in or with the application, state under oath the amount of each of the...
• Sec. 43.75.060 - 43.75.095. Cold Storage and Other Fish Processors. [Repealed, Sec. 13 Ch 79 Sla 1979].
  Repealed or Renumbered

Last modified: November 15, 2016