Alaska Statutes (Last Updated: January 11, 2017) |
Title 43. REVENUE AND TAXATION. |
Chapter 43.77. FISHERY RESOURCE LANDING TAX. |
Section 43.77.015. Obligations and payments under fishery cooperative contracts.
Latest version.
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(a) The department shall deposit a payment made to the state under a contract subject to sec. 210(f), American Fisheries Act, P.L. 105-277, into the separate account established under AS 43.77.050(b).
(b) An obligation imposed by a contract subject to sec. 210(f), American Fisheries Act, P.L. 105-277, shall be treated as if it were a tax under this chapter for purposes of AS 43.77.020. A payment made to satisfy the obligation imposed by the contract shall be treated as if it were tax revenue collected under this chapter for purposes of AS 43.77.060.
Notes
History
(Sec. 1 ch 26 SLA 1999)