Alaska Statutes > Title 43 > Chapter 75 > Article 2 – Fisheries Products Sold Outside Taxing Jurisdiction
Current as of: 2023 | Check for updates
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Other versions
| § 43.75.100 | Tax imposed on taking of fishery resource |
| § 43.75.110 | Duty of taxpayer and payment of tax |
Terms Used In Alaska Statutes > Title 43 > Chapter 75 > Article 2 - Fisheries Products Sold Outside Taxing Jurisdiction
- 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.
- 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.
- 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
- property: includes real and personal property. See Alaska Statutes 01.10.060
- state: means the State of Alaska unless applied to the different parts of the United States and in the latter case it includes the District of Columbia and the territories. See Alaska Statutes 01.10.060
- Trustee: A person or institution holding and administering property in trust.