Alaska Administrative Code (Last Updated: January 12, 2017) |
Title 15. Revenue. |
Chapter 15.116. Common Property Fishery Assessment and Seafood Marketing Assessment. |
Article 15.116.5. Seafood Marketing Assessment on Processors. |
Section 15.116.700. Definitions.
Latest version.
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In AS 16.51 and 15 AAC 116.600 - 15 AAC 116.700, (1) "assessment" means a seafood marketing assessment imposed by AS 16.51 and this chapter; (2) "department" means the Department of Revenue; (3) "processor" means the same as "processor" in AS 16.51.180(3), and the same as "fisheries business" in AS 43.75.290 and includes one engaged in the act of "processing" as defined in 15 AAC 75.300(4) and one who both harvests and processes seafood for commercial sale, except those processors the value of whose seafood products is excluded from the tax imposed under AS 43.75 by virtue of AS 43.75.017 and 15 AAC 75.035; (4) "seafood products" means the same as "seafood" in AS 16.51.180(5), and the same as "fishery resource" in AS 43.75.290 and as interpreted in 15 AAC 75.300(2); (5) "value paid" means the same as "value" in AS 16.51.180(6), and "value" in AS 43.75.290 and as interpreted in 15 AAC 75.300(3) and (3).
Authorities
16.51.150;16.51.160;16.51.180;43.05.080
Notes
Authority
AS 16.51.150 AS 16.51.160 AS 16.51.180 AS 43.05.080History
Eff. 12/17/82, Register 84; am 6/24/2012, Register 202; am 12/26/2014; Register 212