Statutes, codes, and regulations
Alaska Administrative Code
Title 15 - RevenueChapter 75 - Fisheries Business Tax
Article 1 - Tax on Fisheries Business
Section 15 AAC 75.035 - Exclusion from fisheries business tax

15 Alaska Admin. Code § 75.035

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Current through December 21, 2024
Section 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.

15 AAC 75.035

Eff. 9/18/81, Register 80

Authority:AS 43.05.080

AS 43.75.017