Alaska Statutes
Title 43. Revenue and Taxation
Chapter 75. Fisheries Business License and Taxes

Article 1. Taxes and Licenses.

Sec. 43.75.011. Fisheries business license. - (a) A person engaging or attempting to engage in a...

Sec. 43.75.015. Fisheries business tax. - (a) A person engaged in a fisheries business is liable...

Sec. 43.75.017. Exclusion from fisheries business tax. - A person is not liable for the fisheries business tax...

Sec. 43.75.018. Fisheries business education credit. [See delayed repeal note.] - (a) A person engaged in a fisheries business is allowed...

Sec. 43.75.020. Application for license. - (a) Application for a license shall be filed with the...

Sec. 43.75.030. Filing return and payment of tax. - (a) A person subject to the tax shall file a...

Sec. 43.75.037. Fisheries product development tax credit. [See delayed repeal note.] - (a) Except as provided in (f) of this section, a...

Sec. 43.75.055. Security for collection of taxes. - (a) An applicant for a license under this chapter shall,...

Article 2. Fisheries Products Sold Outside Taxing Jurisdiction.

Sec. 43.75.100. Tax imposed on taking of fishery resource. - (a) A person taking, purchasing, or otherwise acquiring a fishery...

Sec. 43.75.110. Return; payment of tax. - A person subject to taxes under AS 43.75.100 shall make...

Article 3. Refunds to Local Governments.

Sec. 43.75.130. Refund to local governments. - (a) Except as provided in (d) of this section, the...

Sec. 43.75.133. Provision of information to municipalities. - (a) If the mayor, manager, or administrator of a municipality...

Sec. 43.75.137. Additional refund. - To the extent that appropriations are available for the purpose,...

Article 4. General Provisions.

Sec. 43.75.290. Definitions. - In this chapter, (1) “developing commercial fish species” means those...