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Alaska Administrative Code
Title 15 . Revenue
Chapter 75 . Fisheries Business Tax

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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If it is critical that the precise terms of the Alaska Administrative Code be known, it is recommended that more formal sources be consulted. Recent editions of the Alaska Administrative Journal may be obtained from the Alaska Lieutenant Governor's Office on the world wide web. If any errors are found, please e-mail Touch N' Go systems at E-mail. We hope you find this information useful. Copyright 2006. Touch N' Go Systems, Inc. All Rights Reserved.

Last modified 7/05/2006