- Alaska Statutes.
- Title 43. Revenue and Taxation
- Chapter 75. Fisheries Business License and Taxes
- Section 133. Provision of Information to Municipalities.
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. Refund to Local Governments.
next: Section 135
. Additional Refund to Boroughs and Cities. [Repealed, Sec. 13 Ch 79 SLA 1979].
AS 43.75.133. Provision of Information to Municipalities.
- (a) If the mayor, manager, or administrator of a municipality makes a written request, the department shall furnish the
mayor, manager, or administrator of the municipality the names of all fisheries businesses that have filed tax returns
under this chapter in which the fisheries business listed the municipality as the location in which the fisheries
business processed a fisheries resource subject to the tax imposed under this chapter.
- (b) If the mayor, manager, or administrator of a municipality makes a written request, the department shall verify that,
as to a tax levied and collected by the municipality that is based on the value of fisheries resource processed in or
transported to or within the municipality, the value of the fisheries resources reported by a fisheries business to the
municipality and the value of the fisheries resources reported by the fisheries business to the department under this
chapter are substantially the same. If the values are not substantially the same, the department shall permit the
mayor, manager, or administrator of the municipality to inspect tax returns filed by the fisheries business with the
department under this chapter, or shall furnish to the municipal officer a copy of the tax returns, if the department
determines that the municipality provides adequate safeguards for the confidentiality of the returns and that the
returns will be used by the municipality only for purposes of collection of its tax levied and collected on fisheries
resources. In this subsection, the value of the fisheries resources reported by the fisheries business to the
department and the value reported to the municipality are substantially the same if the values are equal or the
variance between them does not exceed one percent of the greater value.
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