15 AAC 75.035 - Exclusion from fisheries business tax
For a fisheries resource processed after December 31, 1980, a person is not liable for the fisheries business tax under AS 43.75.015 if that person meets the requirements of AS 43.75.017 and if the person claiming the exclusion is the commercial fisherman who caught the fisheries resource.
Notes
Authority:AS 43.05.080
AS 43.75.017
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