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 3.134.150. Allocation calculations.
Latest version.
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(a) In an area subject to the procedures of the long-form application, the department will calculate and distribute one-half of the apportionment for that area equally among all applicants after the department has received and verified the applications required of the applicants in those areas under 3 AAC 134.100 and determined the applicants to be eligible for the program. After the commissioner or the commissioner's designee decides the appeals within an area under 3 AAC 134.140, the department will calculate and distribute the remaining one-half of the apportionment for that area to each applicant within that area subject to the procedures of the long-form application. (b) In an area subject to the procedures of the short-form application, the department will calculate and distribute the allocations for an applicant within that area after the department has received and verified the applications required of the applicants in those areas under 3 AAC 134.120 and determined the applicants to be eligible for the program. (c) In an area subject to the procedures of the alternative method application, the department will calculate and distribute the allocations for an applicant within that area after the department has received and verified the applications required of the applicants in those areas under 3 AAC 134.110 and determined the applicants to be eligible for 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 7/1/2001, Register 158