Alaska Administrative Code (Last Updated: January 12, 2017) |
Title 15. Revenue. |
Chapter 15.77. Fishery Resource Landing Tax. |
Section 15.77.990. Definitions.
Latest version.
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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