Form 04-560 - Alaska Salmon Price Report - 2006 Page 4
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4State of Alaska – Alaska Salmon Price Report Instructions
Who Must File an Alaska Salmon Price Report and
addition, the Production Area Codes required for this
Due Dates
report are different from the Area Codes used on the State
Each fish processor must file a report every four months if
of Alaska Department of Fish and Game Commercial
it sells more than 1,000,000 pounds of salmon products at
Operator’s Annual Report or COAR Report. Below is a
wholesale during the preceding calendar year. Due dates
table that translates COAR Area Codes to Production Area
are as follows:
Codes:
Report Period
Due Date
COAR Codes Production Area Code
9/1 - 12/31
1/31
1/1 - 4/30
5/31
A1,A2,B,C,D
A
5/1 - 8/31
9/30
E
B
HL, HU
C
Transition Reporting Requirements
K
D
The first report required by AS 43.80.050 is due January
L
E
31, 2001 and must cover the period September 1, 2000,
MS,MN,O,R
F
through December 31, 2000, and must be filed by a fish
T
G
processor whose business sold more than 1,000,000
W1,W2,W3,W4,
pounds of salmon products at first wholesale during the
W5,W6,X,YL,YU,Z
H
12-month period ending August 31, 2000.
None
I
Responsibilities of the Department
Definitions
AS 43.80.060 requires the Alaska Department of Revenue
Wholesale Price includes all receipts, whether in the form
to make available to the legislature a report of average
of money, credits, or other consideration, from the sale of
wholesale prices paid for salmon products and a report of
salmon products at wholesale without deduction for the
the quantity of salmon products produced during the
costs of property sold, materials used, insurance, labor,
preceding calendar year.
services, labeling, transportation, storage, interest, losses,
or any other expense.
Where to File
Area of Production means the area in which a salmon
Department of Revenue
product was processed by a fish processor. Use Production
Tax Division
Area Code I for all salmon exported in the round for
PO Box 110420
further processing by an affiliate into a reportable product.
Juneau, AK 99811-0420
Produce means to process salmon into a salmon product.
All reported products should aggregate under each product
Confidentiality of Report (AS 43.80.065)
form category. For example, all products from salmon roe
Information on reports submitted under AS 43.80.050 and
need to be listed under salmon roe products.
price averages calculated by the department from the
Wholesale means the first sale of a salmon product at
information in the reports are public information, except
wholesale after the fishery business tax was paid or
information that identifies or could be used to identify a
became payable on the salmon from which the salmon
particular fish processor is confidential.
product was produced.
Total Net Weight means pounds purchased by a
Penalty (AS 43.80.095)
nonaffiliated buyer from a processor or its affiliate. For
The department may levy and collect a civil penalty of
example, if you sold 1,000 cases of 48 talls to a
$50 per day on a fish processor that fails to submit a report
nonaffiliated buyer, then the total net weight sold would
as required under AS 43.80.050.
be equal to 44,250 pounds [(48 cans per case x 1,000
cases x 14.75 ounces per can)/16 ounces].
Specific Form Instructions
Use the codes listed at the bottom of the form to complete
the report. Note that the Container Size Code is only
required for thermally processed salmon products.
In
Form 04-560 (New 12/00) Instructions
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