15 AAC 116.700 - Definitions
In AS 16.51 and 15 AAC 116.600 - 15 AAC 116.700,
(1) "assessment" means a seafood marketing
assessment imposed by AS 16.51 and this chapter;
(2) "department" means the Department of
Revenue;
(3) "processor" means the
same as "processor" in
AS
16.51.180(3), and the same
as "fisheries business" in
AS
43.75.290 and includes one engaged in the act
of "processing" as defined in
15 AAC 75.300(4)
and one who both harvests and processes seafood for commercial sale, except
those processors the value of whose seafood products is excluded from the tax
imposed under AS 43.75 by virtue of
AS
43.75.017 and
15 AAC 75.035;
(4) "seafood products" means the same as
"seafood" in
AS
16.51.180(5), and the same
as "fishery resource" in
AS
43.75.290 and as interpreted in
15 AAC 75.300(2);
(5) "value paid" means the same as "value" in
AS
16.51.180(6), and "value" in
AS
43.75.290 and as interpreted in
15 AAC 75.300(3) and (3).
Notes
Authority:AS 16.51.150
AS 16.51.160
AS 16.51.180
AS 43.05.080
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