Section 15.75.290. Shore-based fisheries business.

Latest version.

A fisheries business operated from a floating vessel is not permanently attached to the land. A fisheries business operated from a floating vessel is a shore-based fisheries business only if it remains anchored in one place and does not move from that anchorage during an entire tax year. A movement of the vessel from the anchorage, for any reason, including dry-dock, repairs, maintenance, or a new processing location, either to another location in the state or to another location outside the state, disqualifies the fisheries business as a shore-based fisheries business.

Authorities

43.05.080;43.75.015

Notes

Authority
 AS 43.05.080  
AS 43.75.015  
History Eff. 9/9/81, Register 79

                    
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