Alaska Statutes Title 43, Chapter 43.77 - 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...
• 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...
• 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...
• 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...
• Sec. 43.77.035 Tax Credit for Scholarship Contributions.
  (a) A fisheries business is entitled to a credit of not more than five percent of the landing tax liability under AS 43.77.010 for...
• Sec. 43.77.040 Credit for Approved Contributions.
  (a) A taxpayer who harvests a fishery resource under the provisions of a community development quota may claim as a credit, against not more...
• Sec. 43.77.045 Fisheries Resource Landing Tax Education Credit.
  (a) In addition to the credit allowed under AS 43.77.040 , a person engaged in a floating fisheries business is allowed a credit against...
• Sec. 43.77.046 Alaska Veterans' Memorial Endowment Fund Contribution Credit. [Repealed, Sec. 25 Ch 46 Sla 2002].
  Repealed or Renumbered
• Sec. 43.77.050 Separate Accounting.
  (a) [Repealed, Sec. 28 ch 81 SLA 1996]. (b) The tax collected under this chapter shall be paid into a separate account in the...
• Sec. 43.77.060 Revenue Sharing.
  (a) Subject to appropriation by the legislature and except as provided in (b) of this section, the commissioner shall pay to each(1) unified municipality...
• Sec. 43.77.070 Regulations.
  The department shall adopt regulations to implement and interpret this chapter.
• 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...

Last modified: November 15, 2016