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Alert Juneau Tax Division Office Mailing Address Update 

All mail sent to the Tax Division office in Juneau through the U.S. Postal Service must be addressed to P.O. Box 110420, Juneau, AK 99811. Beginning Oct. 1, the Post Office will not deliver mail to the division’s Willoughby Avenue address, and the mail will be returned to the sender. In those cases, tax returns and payments may miss their filing deadline. This change does not affect the Anchorage Tax Division office.

Consumer Alert

Consumer Protection Unit warns of IRS Tax Scam


Common Property Fishery Assessment
2014 Annual Report


Common Property Fishery Assessment Reports





AS 16.10.455
DESCRIPTION
The Common Property Fishery Assessment is a cost recovery fisheries assessment, a program authorized in 2006 and allows hatcheries to establish a common property fishery and recoup costs through an assessment on fishery resources taken in the terminal harvest area. This program was first used in 2012 for the Hidden Falls hatchery in Southeast Alaska.

RATE
A person subject to the Common Property Fishery Assessment under AS 16.10.455 shall pay an assessment at a rate determined by the department annually, on the value of the salmon taken in a terminal harvest area that is subject to a Common Property Fishery Assessment.

RETURNS
Buyers are responsible for the collection of the Common Property Fishery Assessment and file an annual return for each business location. The due date is October 31 of the year in which the common property fishery was conducted.

A buyer making a bonus or other additional payment to a person after October 31 for salmon purchased in the previous reporting period shall collect the assessment and file a return of the bonus or additional payment made. The buyer shall file the return no later than the last day of the month following the month in which a bonus or additional payment was made.

HISTORY
2006 - The legislature adopted the Common Property Fishery Assessment. This program was first used in 2012 for the Hidden Falls hatchery in Southeast Alaska.

2014 - The legislature passed SB 71 (CH 69 SLA 14) that changed the methodology for determining the value of salmon for Common Product Development Assessment. The legislation also renamed the Salmon Product Development Tax Credit to Product Development Credit and amended it to include herring products.




Data with additional years.

  Collections Summary

Fiscal Year

2014 2013

   Total Tax

$1,055,835

$1,309,148


  Filing Information

Fiscal Year

2014 2013

   Number of Returns

8 8

   Number of Taxpayers

7 7





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