§ 43.77.010 Landing tax
§ 43.77.015 Obligations and payments under fishery cooperative contracts
§ 43.77.020 Filing return and payment of tax
§ 43.77.030 Credit for other taxes paid
§ 43.77.040 Credit for approved contributions
§ 43.77.045 Fisheries resource landing tax education credit
§ 43.77.050 Separate accounting
§ 43.77.060 Revenue sharing
§ 43.77.070 Regulations
§ 43.77.200 Definitions

Terms Used In Alaska Statutes > Title 43 > Chapter 77 - Fishery Resource Landing Tax

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC
  • Legacy: A gift of property made by will.
  • month: means a calendar month unless otherwise expressed. See Alaska Statutes 01.10.060
  • municipality: means a political subdivision incorporated under the laws of the state that is a home rule or general law city, a home rule or general law borough, or a unified municipality. See Alaska Statutes 01.10.060
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • writing: includes printing. See Alaska Statutes 01.10.060