Alaska Administrative Code
Title 15 - Revenue
Chapter 76 - Salmon Enhancement Tax
Article 2 - Salmon Acquired by Buyers
15 AAC 76.110 - Monthly report and remittance of tax by buyers
Universal Citation: 15 AK Admin Code 15 AAC 76.110
Current through August 30, 2024
(a) A buyer responsible for the collection of the salmon enhancement tax under 15 AAC 76.100 shall file a monthly report using the form provided by the department, stating the following in the places provided on the form:
(1) name of the
buyer;
(2) mailing
address;
(3) employer
identification number (EIN) or social security number (SSN);
(4) telephone number;
(5) location of operation or name of
vessel;
(6) fisheries business
license number or Alaska business license number;
(7) the region designated under
AS
16.10.375 in which the buyer is
located;
(8) total pounds and value
of the salmon, by region, which the buyer has purchased or otherwise acquired
during the preceding month; and
(9)
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 required to be collected, not later than the last day of the month following the month in which the tax was collected.
(c) A monthly report is required only for a month in which the buyer purchased or otherwise acquired salmon.
Authority:AS 43.05.080
AS 43.76.025
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