Terms Used In Alaska Statutes 43.77.030

  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.

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 Alaska Stat. Chapter 43.75 and Alaska Stat. Chapter 43.76 that are paid to another jurisdiction in which the fishery resource was either caught, processed, or sold.