Alaska Administrative Code (Last Updated: January 12, 2017) |
Title 15. Revenue. |
Chapter 15.75. Fisheries Business Tax. |
Article 15.75.1. Tax on Fisheries Business. |
Section 15.75.070. Application for fisheries business tax credit.
Latest version.
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To qualify for the fisheries business tax credit for eligible expenditures, as defined in 15 AAC 75.060, made between July 1, 1986 and December 31, 1989, a fisheries business must apply for the credit in advance of the capital expenditure on forms prescribed by the department. On the form, the fisheries business shall provide the following information: (1) the name of fisheries business; (2) the fisheries business license number of each processing facility owned by the fisheries business; (3) the mailing address for the fisheries business; (4) telephone number for the fisheries business; (5) the location of the processing facility for which eligible expenditures will be made; (6) a list of all equipment and improvements to depreciable property to be purchased or constructed and a description of their functions related to the processing of fish; (7) the approximate cost of each piece of equipment or improvement to depreciable property to be purchased or constructed; (8) the estimated date that the equipment or improvement to depreciable property is to be purchased or constructed, and the date it first will be placed into service; (9) if used equipment or a used improvement to depreciable property is to be purchased, a list of the names of the previous owners of the equipment or improvement, and the dates of their ownership.
Authorities
43.05.080;43.75.032