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Title 15 . Revenue
Chapter 75 . (Repealed)
Section 35. Exclusion from fisheries business tax

15 AAC 75.035. Exclusion from fisheries business tax

For a fisheries resource processed after December 31, 1980, a person is not liable for the fisheries business tax under AS 43.75.015 if that person meets the requirements of AS 43.75.017 and if the person claiming the exclusion is the commercial fisherman who caught the fisheries resource.

History: Eff. 9/18/81, Register 80

Authority: AS 43.05.080

AS 43.75.017

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Last modified 7/05/2006