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 3.134.090. Application procedures.
Latest version.
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(a) An application for the program must be made on the forms provided by the department. (b) Not later than November 15 of each application year, the department will distribute applications to persons who have requested an application and municipalities who the department believes eligible for participation in the program. The department will make application forms also available to the public, upon request. (c) If an area's total apportionment under 3 AAC 134.050(a) and (c) together is equal to or greater than the long-form threshold value, an applicant in that area must complete a long-form application prescribed in 3 AAC 134.100. If an area's total apportionment under 3 AAC 134.050(a) and (c) together is less than the long-form threshold value, an applicant in that area must complete a short-form application prescribed in 3 AAC 134.120. If an applicant wishes to use an approved alternative method of allocation under 3 AAC 134.070, the applicant must complete an application prescribed in 3 AAC 134.110. (d) A municipality that occupies more than one area must submit a separate application for each area in which that municipality applies to receive an allocation under this program. (e) To be eligible for the program, an applicant must submit its applications to the department postmarked no later than February 15 of the fiscal year that the application is being submitted. The commissioner may extend the application deadline for good cause, and upon a finding by the commissioner that a waiver will not unreasonably disrupt the administration of the program.
Authorities
29.60.450;44.33.020
Notes
Authority
AS 29.60.450 AS 44.33.020History
Eff. 10/28/93, Register 128; am 9/8/94, Register 131; am 2/16/2013, Register 205