There is a newer version of the Alaska Statutes
2006 Alaska Statutes
Title 43 REVENUE AND TAXATION
Chapter 43.77. FISHERY RESOURCE LANDING TAX
Sec. 43.77.050. Separate accounting.
(a) [Repealed, Sec. 28 ch 81 SLA 1996].
(b) The tax collected under this chapter shall be paid into a separate account in the general fund. The annual balance in the account may be appropriated by the legislature for revenue sharing under AS 43.77.060. The amount of all tax credits approved by the commissioner under AS 43.77.040 (b) shall be deducted from amounts paid to municipalities under AS 43.77.060 (a) - (c).
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