{"data":{"id":"us-ak/as-43.75.017","jurisdiction":"us-ak","citation":"AS 43.75.017","heading":"Exclusion from fisheries business tax.","body":"A person is not liable for the fisheries business tax under AS 43.75.015 when the fishery resource is processed aboard a fishing vessel if\n(1) the vessel is operated as a commercial fishing vessel under a valid commercial fishing license;\n(2) the fishery resource is not processed beyond heading, gutting or cleaning, freezing, and glazing;\n(3) the fishery resource was caught by the vessel; and\n(4) the fishery resource is sold to a fisheries business licensed under this chapter.","path":["Title 43. Revenue and Taxation.","Chapter 75. Fisheries Business License and Taxes."],"source_url":"https://www.akleg.gov/basis/statutes.asp#43.75.017","current_through":"Alaska Statutes 2025 (34th Legislature, 2025-2026)","vintage":"","retrieved_at":"2026-09-02T06:19:28Z","sha256":"45259756fbbf2cc328af588a319e31a5f8d4149595758be5da13f97895b708f8","source_id":"us-ak","stale":false,"prev":"us-ak/as-43.75.015","next":"us-ak/as-43.75.018"},"notice":"GroundRules: Original legal text. Not legal advice."}