Alaska Statutes (Last Updated: January 11, 2017) |
Title 43. REVENUE AND TAXATION. |
Chapter 43.75. FISHERIES BUSINESS LICENSE AND TAXES. |
Article 43.75.03. REFUNDS TO LOCAL GOVERNMENTS. |
Section 43.75.137. Additional refund.
Latest version.
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To the extent that appropriations are available for the purpose, and notwithstanding the requirement of AS 37.07.080(e) that approval of the office of management and budget is required, an amount equal to 50 percent of the tax revenue that is collected under this chapter from fisheries businesses and is not subject to division with a municipality under AS 43.75.130 shall be transmitted each fiscal year, without the approval of the office of management and budget, by the department to the Department of Commerce, Community, and Economic Development for disbursal to eligible municipalities under AS 29.60.450.
Authorities
29.60.450
Notes
References
3 AAC 134.050
AS 29.60.450 Fisheries business tax allocation.
History
(Sec. 2 ch 195 SLA 1990; am Sec. 2 ch 53 SLA 1992)