15 AAC 77.010 - Return, payment, and required information

(a) A person subject to the fishery resource landing tax shall file a single return for all taxable landings of fishery resources in the state, during the tax year. The return must be filed using the forms provided by the department and must specify each vessel employed by the taxpayer and all locations at which fishery resources were landed in the state.

(b) On the form a person shall state the following information:

(1) the name of the person subject to the tax that is filing the return;

(2) the person's mailing address;

(3) the person's federal employer identification number or social security number;

(4) the calendar year covered by the return;

(5) the precise locations in the state where fishery resources were landed, including a specification by weight and species of the fisheries resource landed at each location;

(6) the precise locations in the state where fishery resources harvested under the provisions of a community development quota were landed, including a specification by weight and species of the fisheries resources landed at each location;

(7) the person's Alaska fisheries business license number or Alaska business license number;

(8) the value of the fishery resources;

(9) the amount of credits claimed for other taxes paid and for approved contributions;

(10) the amount of tax liabilities and payments; and

(11) other material required on the form.

Notes

15 AAC 77.010

Eff. 4/20/94, Register 130; am 11/9/2006, Register 180

Authority:AS 43.77.020
AS 43.77.070