Alaska Statutes
Title 43. Revenue and Taxation
Chapter 77. Fishery Resource Landing Tax

Sec. 43.77.010. Landing tax. - A person who engages or attempts to engage in a...

Sec. 43.77.015. Obligations and payments under fishery cooperative contracts. - (a) The department shall deposit a payment made to the...

Sec. 43.77.020. Filing return and payment of tax. - (a) A person subject to the tax under this chapter...

Sec. 43.77.030. Credit for other taxes paid. - The department shall grant a credit, not to exceed the...

Sec. 43.77.040. Credit for approved contributions. [See delayed repeal note.] - (a) A taxpayer who harvests a fishery resource under the...

Sec. 43.77.045. Fisheries resource landing tax education credit. [See delayed repeal note.] - (a) A person engaged in a floating fisheries business is...

Sec. 43.77.050. Separate accounting. - (a) [Repealed, § 28 ch 81 SLA 1996.] (b) [See...

Sec. 43.77.060. Revenue sharing. - (a) Subject to appropriation by the legislature and except as...

Sec. 43.77.070. Regulations. - The department shall adopt regulations to implement and interpret this...

Sec. 43.77.200. Definitions. - In this chapter, (1) “community development quota” has the meaning...