Chapter

Fisheries Business License and Taxes

AS 43.75.010— Fisheries business licenses. [Repealed, § 13 ch 79 SLA 1979.]
AS 43.75.011— Fisheries business license
AS 43.75.015— Fisheries business tax
AS 43.75.017— Exclusion from fisheries business tax
AS 43.75.018— Fisheries business education credit. [See delayed repeal note.]
AS 43.75.019— Alaska veterans' memorial endowment fund contribution credit. [Repealed, § 25 ch 46 SLA 2002.]
AS 43.75.020— Application for license
AS 43.75.030— Filing return and payment of tax
AS 43.75.032— Tax credit for scholarship contributions
AS 43.75.034— Tax credit report. [Repealed, § 8 ch 79 SLA 1986.]
AS 43.75.035— Salmon and herring product development tax credit
AS 43.75.036— Salmon utilization tax credit. [Repealed, § 20, 34, ch 61, SLA 2014.]
AS 43.75.037— Fisheries product development tax credit
AS 43.75.050— Violations and penalties. [Repealed, § 4 ch 94 SLA 1976; § 3 ch 166 SLA 1976; §§ 45, 46 ch 113 SLA 1980. For current law, see AS 43.05.220 and 43.05.290.]
AS 43.75.055— Security for collection of taxes
AS 43.75.100— Tax imposed on taking of fishery resource
AS 43.75.110— Return; payment of tax
AS 43.75.120— Violations and penalties. [Repealed, § 46 ch 113 SLA 1980. For current law, see AS 43.05.220 and 43.05.290.]
AS 43.75.130— Refund to local governments
AS 43.75.133— Provision of information to municipalities
AS 43.75.135— Additional refund to boroughs and cities. [Repealed, § 13 ch 79 SLA 1979.]
AS 43.75.136— Appropriations to Commercial Fishing and Agriculture Bank. [Repealed, § 20 ch 117 SLA 1981.]
AS 43.75.137— Additional refund
AS 43.75.140— [Renumbered as AS 43.75.290.]
AS 43.75.290— Definitions