2006 Alaska Statutes
Title 43 REVENUE AND TAXATION
Chapter 43.77. FISHERY RESOURCE LANDING TAX
Sec. 43.77.030. Credit for other taxes paid.

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.

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