Section 15.77.990. Definitions.


Latest version.
  • In AS 43.77  and this chapter, unless the context otherwise requires,  
    		(1) "department" means the Department of Revenue;  
    		(2) "filed" means the date of personal delivery to the department or, if mailed, the date of the United States postmark;  
    		(3) "related person or party" has the meaning of related person in 26 U.S.C. 267 and 26 U.S.C. 318;  
    		(4) "weight" means the poundage of an unprocessed fishery resource after the application of a recovery rate described in 15 AAC 77.045(a) to a processed fishery resource.  
    

Authorities

43.77.070

Notes


Authority
AS 43.77.070
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History
Eff. 4/20/94, Register 130