Section 43.77.030. Credit for other taxes paid.

Latest version.

The department shall grant a credit, not to exceed the taxpayer's liability for the tax under this chapter on a fishery resource, to a taxpayer for taxes equivalent in nature to those imposed under AS 43.75 and AS 43.76 that are paid to another jurisdiction in which the fishery resource was either caught, processed, or sold.

Notes

Implemented As

15 AAC 77.035

History

(Sec. 1 ch 67 SLA 1993)

                    
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