Instructions For 2013 Alaska Fishery Resource Landing Tax Return Page 3
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10Schedule 6 - Subject to the limitations below, a taxpayer
Enter the location code for each completed line entry. If you
is allowed a credit for cash contributions accepted: a) by
landed the same species in more than one of the coded
an Alaska university foundation or by a nonprofit (public or
areas or incorporated cities, use a separate line for each
private) Alaska two-year or four-year college accredited by
location. Note: your return is incomplete if you leave out the
location codes.
a regional accreditation association for direct instruction,
research, and educational support purposes, including library
and museum acquisitions, and contributions to endowment;
Questions
b) by a nonprofit (public or private) Alaska two-year or
You may email us at: dor.tax.fishexcise@alaska.gov or call
907-465-2320.
four-year college accredited by a regional accreditation
association for a facility or annual intercollegiate sports
tournament; c) by a school district in the state for secondary
school level vocational education courses, programs
and facilities; d) by a state-operated vocational technical
education and training school for vocational education
courses, programs and facilities; e) by a nonprofit agency for
Alaska Native cultural/heritage programs and educational
support, including monitoring and tutoring, for public school
staff and for students in grades kindergarten through 12
in the state; and f) by an institution that is located in the
state and qualifies as a coastal ecosystem learning center
under the Coastal American Partnership established by the
federal government for education, research, rehabilitation,
and facilities.
The Education Credit is limited to 50% of the first $100,000,
100% of the next $200,000 and 50% of contributions that
exceed $300,000.
The total contributions qualifying for the credit (line 1 of
Schedule 6) cannot be claimed as a charitable contribution
deduction. Contributions claimed as a credit on this return
cannot be claimed as a credit for other Alaska taxes.
The total allowable credit may not exceed $5 million. If
a taxpayer is a member of an affiliated group (see AS
43.20.073), then the total amount of credits may not exceed
$5 million for the affiliated group.
File only one Schedule 6, even if your company files more
than one return.
Landing Location Codes
The fishery resource landing tax is shared with organized
boroughs and incorporated cities in Alaska. Each area
has been assigned a unique code number. South
Central, Northern and Southern Alaska Peninsula area
maps are on pages 8 through 10 to help identify the
correct location code to use. The complete “Landing
Location Code Maps and Directory” is available at
If fishery resources were:
• landed within the city limits of an incorporated city in
Alaska, use the location code of that incorporated city
• landed in an area that is not within the city limits of an
incorporated city, use the location code for that area
• landed (pollock only) outside of Alaska, use location
code 9000
0405-680i Rev 12/20/13 - page 3
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