15 AAC 76.020. Monthly report and remittance of tax by limited entry permit holders

(a) A limited entry permit holder who is subject to the salmon enhancement tax under 15 AAC 76.010 shall file a monthly report, except when exempt under (d) of this section, using the form provided by the department, stating the following in the places provided on the form:

(1) name of the permit holder;

(2) limited entry permit number;

(3) mailing address;

(4) employer identification number (EIN) or social security number (SSN);

(5) telephone number;

(6) total pounds and value of the salmon which the permit holder either removed from the state, or sold or otherwise transferred in the state but outside a region for which the salmon enhancement tax has been approved;

(7) the region designated under AS 16.10.375 in which the salmon were caught; and

(8) other information required by the department on the form.

(b) The monthly report required under this section must be submitted to the department, together with all taxes due, not later than the last day of the month following the month in which the salmon were either removed from the state or were sold or otherwise transferred in the state but outside a region for which the salmon enhancement tax has been approved.

(c) The monthly report required under this section must be submitted only for a month in which the permit holder either removed salmon from the state, or sold or otherwise transferred salmon in the state but outside a region for which the salmon enhancement tax has been approved.

(d) A permit holder is not required to file a monthly report, or remit the tax, for salmon that the permit holder sells or otherwise transfers directly to a buyer who is responsible for the collection of the salmon enhancement tax under 15 AAC 76.100.

History: Eff. 4/1/81, Register 78; am 8/9/81, Register 79; am 7/31/81, Register 79; am 3/31/85, Register 93

Authority: AS 43.05.080

AS 43.76.010

AS 43.76.011

AS 43.76.028

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