2006 Alaska Statutes
Title 43 REVENUE AND TAXATION
Chapter 43.77. FISHERY RESOURCE LANDING TAX
Sec. 43.77.015. Obligations and payments under fishery cooperative contracts.
(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.
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