15 Alaska Admin. Code § 76.110

Current through October 17, 2024

Section 15 AAC 76.110 - Monthly report and remittance of tax by buyers

(a) A buyer responsible for the collection of the salmon enhancement tax under 15 AAC 76.100 shall file a monthly report using the form provided by the department, stating the following in the places provided on the form:

(1) name of the buyer;

(2) mailing address;

(3) employer identification number (EIN) or social security number (SSN);

(4) telephone number;

(5) location of operation or name of vessel;

(6) fisheries business license number or Alaska business license number;

(7) the region designated under AS 16.10.375 in which the buyer is located;

(8) total pounds and value of the salmon, by region, which the buyer has purchased or otherwise acquired during the preceding month; and

(9) other information required by the department on the form.

(b) The monthly report required under this section must be submitted to the department, together with all taxes required to be collected, not later than the last day of the month following the month in which the tax was collected.

(c) A monthly report is required only for a month in which the buyer purchased or otherwise acquired salmon.

15 AAC 76.110

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 43.76.025