Section 15.76.040. Annual report by limited entry permit holder.

	(a)  A permit holder who is required to file a monthly salmon enhancement tax report during a calendar year under 15 AAC 76.020 must 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 permit holder;  
		(2) limited entry permit number;  
		(3) mailing address;  
		(4) employer identification number (EIN) or social security number (SSN);  
		(5) telephone number;  
		(6) each region designated under AS 16.10.375 in which salmon were caught and subsequently either removed from the state, or sold or otherwise transferred in the state but outside a region for which the tax has been approved;  
		(7) total pounds and value of the salmon caught in each region reported under (6) of this subsection, and subsequently removed from the state; and  
		(8) other information required by the department on the form.  
	(b)  The annual report is due by March 1 of the year following the year in which salmon subject to tax were either removed from the state, or were sold or otherwise transferred in the state but outside a region for which the tax has been approved. The report must be accompanied by any remittance shown to be due upon reconciliation of the monthly reports.  

Authorities

43.05.080;43.76.010;43.76.011;43.76.028

Notes

Authority

AS 43.05.080 AS 43.76.010 AS 43.76.011 AS 43.76.028 ________________________

History

Eff. 4/1/81, Register 78; am 8/9/81, Register 79; am 7/31/81, Register 79; am 3/31/85, Register 93