Section 43.20.012 - Limitation on application of chapter; credits(a) The tax imposed by this chapter does not apply to (3) the income received by a regional association qualified under AS 16.10.380 or nonprofit corporation holding a hatchery permit under AS 16.10.400 from the sale of salmon or salmon eggs under AS 16.10.450 or from a cost recovery fishery under AS 16.10.455; or(4) the income received by a nonprofit corporation holding a permit under AS 16.12.010 from the sale of shellfish under AS 16.12.080 or from a cost recovery fishery under AS 16.12.090.(b) An individual may file a return under this chapter in order to receive a tax credit under AS 43.20.013.(c) [Repealed by 2013 amendment.](d) [Repealed by 2013 amendment.]Amended by SLA 2022, ch. 32,sec. 10, eff. 7/1/2023.Amended by SLA 2022, ch. 32,sec. 9, eff. 10/6/2022.Amended by SLA 2013, ch. 55,§§sec.2, sec.5 eff. 7/1/2023.Amended by SLA 2013, ch. 55,§§sec.1, sec.6 eff. 6/26/2013.Amended by SLA 2012, ch. 51,sec. 8, eff. 7/1/2023.Amended by SLA 2012, ch. 51,§§sec.6, sec.7 eff. 7/1/2012.