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Chapter 75. Fisheries Business Tax

Section 10 . Information on return

Section 20 . Extension of time for filing returns

Section 30 . Liability for tax

Section 35 . Exclusion from fisheries business tax

Section 40 . Statement of value; records

Section 50 . Statement to be provided by custom processors

Section 60 . Expenditures eligible for tax credit

Section 70 . Application for fisheries business tax credit

Section 80 . Placed in service rule

Section 85 . Exception to placed-in-service rule

Section 90 . Limitation on credit

Section 100 . Tax imposed on acquisition of fisheries resources

Section 200 . (Reserved)

Section 290 . Shore-based fisheries business

Section 300 . Definitions

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Last modified 7/05/2006