(a) A buyer
responsible for the collection of the salmon enhancement tax under
15 AAC 76.100 shall file an annual
information 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 caught in each region designated under
AS
16.10.375, or other location, which the buyer
has purchased or otherwise acquired during the preceding calendar
year;
(9) total value of the salmon
purchased or acquired in each region designated under
AS
16.10.375, or other location, which the buyer
has purchased or otherwise acquired during the preceding calendar year,
reconciled with the amounts reported on the monthly reports; and
(10) other information required by the
department on the form.
(b) A buyer who files an annual report under
(a) of this section shall attach a schedule to the report showing, for all
salmon purchased or otherwise acquired, the following:
(1) limited entry permit numbers under which
the salmon were caught;
(2) names
of permit holders;
(3) total value
of salmon purchased or otherwise acquired with respect to each limited entry
permit number reported; and
(4)
total tax collected for salmon purchased or otherwise acquired with respect to
each limited entry permit number reported.
(c) The annual report is due by March 1 of
the year following the calendar year in which the salmon were purchased or
otherwise acquired and must be accompanied by any remittance shown to be due
upon reconciliation of the monthly reports.
