Alaska Statutes.
Title 43. Revenue and Taxation
Chapter 75. Fisheries Business License and Taxes
Section 17. Exclusion From Fisheries Business Tax.
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AS 43.75.017. Exclusion From Fisheries Business Tax.

A person is not liable for the fisheries business tax under AS 43.75.015 when the fishery resource is processed aboard a fishing vessel if

(1) the vessel is operated as a commercial fishing vessel under a valid commercial fishing license;

(2) the fishery resource is not processed beyond heading, gutting or cleaning, freezing, and glazing;

(3) the fishery resource was caught by the vessel; and

(4) the fishery resource is sold to a fisheries business licensed under this chapter.

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