Section 15 AAC 77.990 - DefinitionsIn AS 43.77 and this chapter, unless the context otherwise requires,
(1) "department" means the Department of Revenue;(2) "filed" means the date of personal delivery to the department or, if mailed, the date of the United States postmark;(3) "related person or party" has the meaning of related person in 26 U.S.C. 267 and 26 U.S.C. 318;(4) "weight" means the poundage of an unprocessed fishery resource after the application of a recovery rate described in 15 AAC 77.045(a) to a processed fishery resourceEff. 4/20/94, Register 130