Alaska Administrative Code
Title 15 - Revenue
Chapter 116 - Common Property Fishery Assessment and Seafood Marketing Assessment
Article 5 - Seafood Marketing Assessment on Processors
15 AAC 116.610 - Filing the return
Universal Citation: 15 AK Admin Code 15 AAC 116.610
Current through August 30, 2024
(a) Each processor shall file a return on a form provided by the department and remit the total amount of the assessment to the department on or before March 31 after the close of the calendar year to which the assessment applies. The information required by the return will include the following:
(1) name of the
taxpayer;
(2) mailing
address;
(3) federal employer
identification number or social security number;
(4) fisheries business license
number;
(5) year for which tax
return is being filed;
(6)
locations of operation and vessel name, if applicable;
(7) total value paid for seafood products in
Alaska during the calendar year for which the return is being filed;
(8) other information required by the
department.
(b) Processors doing business in more than one location shall, on the return, list for each business location the same information required by (a) of this section.
Authority:AS 16.51.150
AS 16.51.160
AS 43.05.080
AS 43.05.250
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