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Alaska Administrative Code (Last Updated: January 12, 2017) |
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Title 15. Revenue. |
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Chapter 15.116. Common Property Fishery Assessment and Seafood Marketing Assessment. |
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Article 15.116.4. Common Property Fishery Assessment. |
Section 15.116.425. Annual report and remittance of tax.
Latest version.
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(a) A buyer responsible for the collection of the common property fishery assessment under 15 AAC 116.420 shall file an annual report for each business location on a form or in a format prescribed by the department, reporting (1) the name of the buyer; (2) the buyer's federal employer identification number (EIN) or social security number; (3) the buyer's fisheries business license number; (4) the year of purchase; (5) the total pounds and value of salmon, by hatchery and species, that the buyer has purchased or acquired; and (6) the signature, printed name, and title of the buyer or its authorized representative, and date of signing. (b) If a person other than the buyer is liable under 15 AAC 116.420(c) for payment of the common property fishery assessment, the person shall file the report required under (a) of this section, reporting (1) the name of the person; (2) the person's federal employer identification number (EIN) or social security number; (3) the person's fisheries business license number; (4) the year of sale or export; (5) the total pounds and value of salmon, by hatchery and species, that the person has sold or exported; and (6) the signature, printed name, and title of the person or its authorized representative, and date of signing. (c) No later than October 31 of the year in which the common property fishery was conducted, the annual report required under this section shall be filed with the department, together with each assessment required to be collected.