15 Alaska Admin. Code § 76.040

Current through October 17, 2024
Section 15 AAC 76.040 - Annual report by limited entry permit holder
(a) A permit holder who is required to file a monthly salmon enhancement tax report during a calendar year under 15 AAC 76.020 must file an annual information report, using the form provided by the department, stating the following in the places provided on the form:
(1) name of the permit holder;
(2) limited entry permit number;
(3) mailing address;
(4) employer identification number (EIN) or social security number (SSN);
(5) telephone number;
(6) each region designated under AS 16.10.375 in which salmon were caught and subsequently either removed from the state, or sold or otherwise transferred in the state but outside a region for which the tax has been approved;
(7) total pounds and value of the salmon caught in each region reported under (6) of this subsection, and subsequently removed from the state; and
(8) other information required by the department on the form.
(b) The annual report is due by March 1 of the year following the year in which salmon subject to tax were either removed from the state, or were sold or otherwise transferred in the state but outside a region for which the tax has been approved. The report must be accompanied by any remittance shown to be due upon reconciliation of the monthly reports.

15 AAC 76.040

Eff. 4/1/81, Register 78; am 8/9/81, Register 79; am 7/31/81, Register 79; am 3/31/85, Register 93

Authority:AS 43.05.080

AS 43.76.010

AS 43.76.011

AS 43.76.028