(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 the separate account established under AS 43.77.050(b).
(b) An obligation imposed by a contract subject to sec. 210(f), American Fisheries Act, P.L. 105-277, shall be treated as if it were a tax under this chapter for purposes of AS 43.77.020. A payment made to satisfy the obligation imposed by the contract shall be treated as if it were tax revenue collected under this chapter for purposes of AS 43.77.060.
Structure Alaska Statutes
Title 43. Revenue and Taxation
Chapter 77. Fishery Resource Landing Tax
Sec. 43.77.015. Obligations and payments under fishery cooperative contracts.
Sec. 43.77.020. Filing return and payment of tax.
Sec. 43.77.030. Credit for other taxes paid.
Sec. 43.77.040. Credit for approved contributions. [See delayed repeal note.]
Sec. 43.77.045. Fisheries resource landing tax education credit. [See delayed repeal note.]
Sec. 43.77.050. Separate accounting.