(a) [Repealed, ยง 28 ch 81 SLA 1996.]
(b) [See delayed amendment note.] The tax collected under this chapter shall be paid into a separate account in the general fund. The annual balance in the account may be appropriated by the legislature for revenue sharing under AS 43.77.060. The amount of all tax credits approved by the commissioner under AS 43.77.040(b) shall be deducted from amounts paid to municipalities under AS 43.77.060(a) - (c).
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.