Section 43.75.290. Definitions.

In this chapter,
        (1) "developing commercial fish species" means those species of fish and shellfish annually designated by the commissioner of fish and game under AS 16.05.050(a)(10);
        (2) "fisheries business" means a person who engages in processing fisheries resources for sale by freezing, cooking, salting, or other method and includes but is not limited to canneries, cold storages, freezer ships, and processing plants;
        (3) "fishery resource" means finfish, shellfish, and fish by-products, including but not limited to salmon, halibut, herring, flounder, crab, clam, cod, shrimp, and pollock;
        (4) "floating fisheries business" means a fisheries business which is not a shore-based fisheries business; the term includes, but is not limited to, a shore-based fisheries business as defined in (5)(B) of this section when it is removed from the state;
        (5) "shore-based fisheries business" means a fisheries business
             (A) operated from a facility which is permanently attached to the land; or
             (B) operated from a facility which remains in the same location in the state for the entire tax year;
        (6) "taking" means pursuing, fishing, capturing, or harvesting a fisheries resource in any manner;
        (7) "value" means
             (A) the market value of the fishery resource as determined by the prevailing price paid to fishermen for the unprocessed fishery resource of the same kind and quality by fisheries businesses in the same region or market area where the fishery resource was taken if
                  (i) the taking of the fishery resource is done in a boat owned or leased by a person who holds a direct marketing fisheries business license under AS 43.75.020(c); and
                  (ii) the fishery resource was sold to a buyer other than a fishery business licensed under AS 43.75.020(a);
             (B) for fisheries resources other than those described in (A) of this paragraph, the market value of the fishery resource if the taking of the fishery resource is done in company-owned or company-subsidized boats operated by employees of the company or in boats that are operated under lease to or from the company or other arrangement with the company and if the fishery resource is delivered to the company; in this subparagraph, "company" means a fisheries business, a subsidiary of a fisheries business, or a subsidiary of a parent company of a fisheries business; "company" does not include a direct marketing fisheries business licensed under AS 43.75.020(c); or
             (C) for fishery resources other than those described in (A) or (B) of this paragraph, the actual price paid for the fishery resource by the fisheries business to the fisherman, including indirect consideration and bonus amounts paid for fuel, supplies, gear, ice, handling, tender fees, or delivery, whether paid at the time of purchase of the fishery resource or tendered as a deferred or delayed payment; in this subparagraph, "delivery" means
                  (i) transportation of the fishery resource from the boat or vessel on which the product was taken to a tender; or
                  (ii) if delivery was not to a tender, transportation of the fishery resource from the boat or vessel on which the product was taken to a shore-based facility in which delivery of the fishery resource is normally accepted.

Authorities

16.10.455;16.43.310;29.60.450;43.75.140;43.76.001;43.76.002;43.76.003;43.76.004;43.76.005;43.76.006;43.76.007;43.76.008;43.76.009;43.76.010;43.76.011;43.76.012;43.76.013;43.76.025;43.76.210;43.76.280;43.76.300;43.76.310;43.76.350;43.76.355;43.76.360;43.76.365;43.76.380;43.77.010;44.33.113

Notes

Recent Bills that will modify this

HB 358 FISHERIES BYCATCH TAX

Implemented As

15 AAC 75.040
15 AAC 75.100
15 AAC 75.300

References

15 AAC 116.700
15 AAC 75.040
15 AAC 75.100
5 AAC 39.130
AS 16.10.455 Cost recovery fisheries.
AS 16.43.310 Establishment of buy-back funds and permit buy-back assessments.
AS 29.60.450 Fisheries business tax allocation.
AS 43.75.140
AS 43.76.001 Thirty percent salmon enhancement tax.
AS 43.76.002 Twenty percent salmon enhancement tax.
AS 43.76.003 Ten percent salmon enhancement tax.
AS 43.76.004 Nine percent salmon enhancement tax.
AS 43.76.005 Eight percent salmon enhancement tax.
AS 43.76.006 Seven percent salmon enhancement tax.
AS 43.76.007 Six percent salmon enhancement tax.
AS 43.76.008 Five percent salmon enhancement tax.
AS 43.76.009 Four percent salmon enhancement tax.
AS 43.76.010 Three percent salmon enhancement tax.
AS 43.76.011 Two percent salmon enhancement tax.
AS 43.76.012 One percent salmon enhancement tax.
AS 43.76.013 Fifteen percent salmon enhancement tax.
AS 43.76.025 Collection of tax and disposition of proceeds.
AS 43.76.210 Definitions.
AS 43.76.280 Definitions.
AS 43.76.300 Permit buy-back assessment.
AS 43.76.310 Collection of assessment.
AS 43.76.350 Two percent seafood development tax.
AS 43.76.355 One and one-half percent seafood development tax.
AS 43.76.360 One percent seafood development tax.
AS 43.76.365 One-half percent seafood development tax.
AS 43.76.380 Liability for tax on fishery resources sold to a buyer.
AS 43.77.010 Landing tax.
AS 44.33.113 Charges for community development quota program.

History

(Sec. 3 ch 79 SLA 1979; am Sec. 46 ch 94 SLA 1980; am Sec. 46 ch 113 SLA 1980; am Sec. 11, 12 ch 117 SLA 1981; am Sec. 5, 7 ch 79 SLA 1986; am Sec. 38 ch 168 SLA 1990; am Sec. 1 ch 44 SLA 1993; am Sec. 5 ch 147 SLA 2004; am Sec. 7 ch 87 SLA 2005)