Instructions For 2013 Alaska Fishery Resource Landing Tax Return (Page 2 of 10) in pdf

Payment

FORMS AND SCHEDULES

Pay your taxes using the Online Tax Information System

A fill-in version of the forms are available at

(OTIS) at gov. Note that you must be an

gov/fish. You may also reproduce the forms as needed or

existing taxpayer with the Tax Division to pay electronically.

request additional forms by contacting our help desk at

If you are a first-time taxpayer, contact the Tax Division at

907.465.2320 or email at dor.tax.fishexcise@alaska.gov.

(907) 465-2320 or visit gov for information.

An original signature, along with all completed tax schedules,

ACH Debit (EFT) - OTIS accommodates Automated

are required in order for a return to be considered valid.

Clearing House (ACH) debit payments. If your bank

account has a debit block, your online payment request will

The following represents a summary of the information

be rejected by your bank. Rejected payments may result in

requested on Schedules 1 and 2:

late payment penalties and/or interest.

• Use the appropriate species name and corresponding

If you think your bank account has a debit block, contact

species code number listed on pages 4 and 5.

your bank before making an online payment to register

the State of Alaska as an authorized ACH debit originator.

• Use the appropriate 2-digit product code number

The company ID for the Alaska Department of Revenue is

listed on page 6, which represents the finished

0000902050.

product after all processing activities you performed

on the resource.

Credit Cards or ACH Credit - OTIS cannot accept credit

cards or ACH credit transactions for this tax program.

• Report the weight of the finished product under the

“Processed weight (lbs)” column.

Wire Transfers - If you are paying by wire transfer, log on

to the OTIS website at gov for instructions.

• In order to calculate the tax, the processed weight

must be converted to an unprocessed (whole) weight.

Checks - Note that if your final payment exceeds $150,000

Under the “Recovery code” column, indicate one of

you are required to pay electronically or by wire transfer. If

the codes listed at the bottom of each schedule.

you are paying by check, make your check payable to the

State of Alaska and mail it with your return to:

• Indicate the appropriate recovery rate percentage

under the “Recovery %” column.

If using NMFS

TAX DIVISION

recovery rates, see page 6 for a list of conversion

ALASKA DEPARTMENT OF REVENUE

percentages.

PO BOX 110420

JUNEAU AK 99811-0420

Schedule 1D & 1E - Use these schedules to report fishery

resources not harvested under a community development

quota (CDQ). If you are filing Schedule 1D, list the waters

Tax Return Filing Due Date

from which the fishery resource was caught.

If the Tax Division does not provide statewide average

prices for fishery resources before the March 31 due date,

Schedule 2D & 2E - Use these schedules to report fishery

the taxpayer will be given an automatic filing extension.

resources harvested under a CDQ. If you are filing Schedule

2D, list the waters from which the fishery resource was

The automatic extension extends the return due date for

caught.

the Fishery Resource Landing Tax Return until the last day

of the month following the month in which the department

publishes the statewide average price information. An

Note: The applicable statewide average price published

by the Tax Division must be used to calculate your fishery

extension of time to file is not an extension of time

resource landing tax.

to pay the tax. Estimated tax must be paid in quarterly

installments, and the final tax payment is due by March 31

of the year following the tax year.

Credit Schedules

Schedule 3 - Use this schedule to claim credits for approved

contributions under a CDQ.

Penalties for Failure to Pay or File

A penalty will be assessed for failure to pay and/or failure to

file if the tax is paid or return is filed after the respective due

Schedule 4 - Use this schedule to claim credits for taxes

paid to other jurisdictions.

dates. Penalties will be computed at 5% per 30 day period

up to a maximum of 25% of the tax not paid by the payment

due date.

Schedule 5 - Use this schedule to claim credits for

contributions to the A.W. “Winn” Brindle Memorial

Scholarship Fund.

Interest

Refer to the Interest Rate link under the Other Links at www.

tax.alaska.gov.

0405-680i Rev 12/20/13 - page 2

Instructions For 2013 Alaska Fishery Resource Landing Tax Return Page 2

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