 |
Alaska Administrative Code (Last Updated: January 12, 2017) |
 |
Title 3. Commerce, Community, and Economic Development. |
|
Part 3.1. Banking, Securities, Small Loans and Corporations. |
|
Chapter 3.134. Shared Fisheries Business Tax Program. |
|
Article 3.134.3. Procedures. |
Section 3.134.050. Statewide apportionments.
Latest version.
-
(a) Money available each fiscal year under AS 43.75.137 for the shared fisheries business tax program will be apportioned by the department to the fisheries management areas established in (e) of this section. As provided in AS 29.60.450, the apportionment will be based on the ratio of the weight of fish and shellfish processed by fisheries businesses in an area to the total weight of the fish and shellfish processed by fisheries businesses for all areas. (b) For purposes of (a) of this section, the weight of fish and shellfish processed in each area will be determined based on the information from the Alaska fisheries business tax returns filed under AS 43.75.030 with the Department of Revenue as of July 1 of the application year. (c) Money available each year under AS 43.77.060(d) for the shared fisheries business tax program will be apportioned by the department to the fisheries management areas established in (e) of this section. As provided in AS 29.60.450, the apportionment will be based on the ratio of an area's fishery resource landing tax production value to the total fishery resource landing tax production value for all areas. (d) For purposes of (c) of this section, the fishery resource landing tax production value for each area will be determined based on the statewide average price paid for fisheries resources during the program base year as reported to the Department of Fish and Game under AS 16.05.690. (e) For the purposes of apportioning and allocating the money available for the shared fisheries business tax program, 19 fisheries management areas for the program are established: (1) Pribilof Islands Area, including the waters around St. Paul and St. George Islands, as described in 5 AAC 34.905(b); (2) Aleutians Islands Area as described in 5 AAC 12.100; (3) Alaska Peninsula Area as described in 5 AAC 09.100; (4) Chignik Area as described in 5 AAC 15.100; (5) Bristol Bay Area as described in 5 AAC 06.100; (6) Lower Kuskokwim Area, consisting of Districts 1, 4, and 5 as set out in 5 AAC 07.200, and other municipalities outside of those districts, located within the Kuskokwim Area as described in 5 AAC 07.100; (7) Upper Kuskokwim Area, consisting of Districts 2 and 3 as set out in 5 AAC 07.200, located within the Kuskokwim Area as described in 5 AAC 07.100; (8) Lower Yukon Area, consisting of Districts 1 - 3 as set out in 5 AAC 05.200, located within the Yukon-Northern Area as described in 5 AAC 05.100; (9) Middle Yukon Area, consisting of District 4 as set out in 5 AAC 05.200, located within the Yukon-Northern Area as described in 5 AAC 05.100; (10) Upper Yukon Area, consisting of Districts 5 and 6 as set out in 5 AAC 05.200, located within the Yukon-Northern Area as described in 5 AAC 05.100; (11) Norton Sound-Point Clarence Area as described in 5 AAC 04.100; (12) Kotzebue-Northern Area as described in 5 AAC 03.100; (13) Kodiak Area as described in 5 AAC 18.100; (14) Cook Inlet Area as described in 5 AAC 21.100; (15) Prince William Sound Area as described in 5 AAC 24.100; (16) Yakutat Area as described in 5 AAC 30.100; (17) Northern Southeastern Area, consisting of Districts 11, 12, and 14 - 16 as set out in 5 AAC 33.200, located within the Southeastern Alaska Area as described in 5 AAC 33.100; (18) Central Southeastern Area, consisting of Districts 5 - 10 and 13, as set out in 5 AAC 33.200, located within the Southeastern Alaska Area as described in 5 AAC 33.100; and (19) Southern Southeastern Area, consisting of Districts 1 - 4, and the Dixon Entrance District as set out in 5 AAC 33.200, located within the Southeastern Alaska Area as described in 5 AAC 33.100.
Authorities
29.60.450;44.33.020