A person is not liable for the fisheries business tax under Alaska Stat. § 43.75.015 when the fishery resource is processed aboard a fishing vessel if

(1) the vessel is operated as a commercial fishing vessel under a valid commercial fishing license;

Terms Used In Alaska Statutes 43.75.017

  • person: includes a corporation, company, partnership, firm, association, organization, business trust, or society, as well as a natural person. See Alaska Statutes 01.10.060
(2) the fishery resource is not processed beyond heading, gutting or cleaning, freezing, and glazing;
(3) the fishery resource was caught by the vessel; and
(4) the fishery resource is sold to a fisheries business licensed under this chapter.
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