Instructions For 2013 Alaska Fisheries Business Tax Annual Return (Page 5 of 8) in pdf

settlement date. Use fax number 907-465-4019 or email

Custom processor is a person or company that processes

to cashmgmt@alaska.gov. The notice must include your

a fisheries resource on behalf of another person or company

name, EIN or SSN, license number, tax type, total payment

(that is unrelated to the processor). If the person or company

amount, settlement date, the State agency the funds are

that owns the fish does not have a fisheries business license,

for, and the purpose of the payment. Include payment

the custom processor is liable for the fisheries business tax.

breakdown information if the payment is for multiple tax

If a fisheries resource is custom processed on behalf of a

returns.

person or company that has a current fisheries business

license, the owner of the resource is liable for the tax. To

verify whether a custom processor or owner of a fisheries

Checks – Make checks payable to the State of Alaska.

resource has a current fisheries business license, go to www.

Note that if your total payment exceeds $150,000, you are

tax.alaska.gov/fish or contact us.

required to pay electronically or by wire transfer.

Value means the market value of the fisheries resource if the

TAX RETURN & PAYMENT MAILING ADDRESS

taking of the fisheries resource is done in company-owned

or company-subsidized boats operated by employees of the

If you are mailing your tax return and paying by check, mail

company, or in boats that are operated under lease to or

check with return to:

from the company or other arrangement with the company,

TAX DIVISION

and if the fisheries resource is delivered to the company.

ALASKA DEPARTMENT OF REVENUE

For fisheries resources other than those described above,

PO BOX 110420

the value of a fisheries resource processed is generally the

JUNEAU AK 99811-0420

price paid to the fisherman for the fisheries resource. This

includes, but is not limited to, indirect consideration and bonus

amounts paid for fuel, supplies, gear, tender fees, ice, handling

or delivery, either at the time of purchase of the resource or

tendered as a deferred or delayed payment.

PAYMENT

You can pay your taxes electronically using Online Tax

Information System (OTIS), by wire transfer, or by mailing

a check. Note that you must be an existing taxpayer with

the Tax Division to pay electronically using OTIS. If you are

a first-time taxpayer, contact the Tax Division at (907) 465-

2320 or visit for information.

–

OTIS

Electronic

Payment

(ACH

Debit/EFT)

accommodates Automated Clearing house (ACH) debit

payments. If your bank account has a debit block, your

online payment request will be rejected by your bank.

Rejected payments may result in late payment penalties

and/or interest.

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

your bank before making an online payment to register

the State of Alaska as an authorized ACH debit originator.

The company ID for the Alaska Department of Revenue is

0000902050.

OTIS Payment – Pay your taxes by using the Online Tax

Information System Payment Center at

alaska.gov. OTIS cannot accept ACH credit or credit card

transactions for this tax program. You must be registered in

myAlaska to make your payment using OTIS.

Wire Transfers – If you are paying by wire transfer, you

are required to notify the State of Alaska, Treasury Division

by 2:00 p.m. the business day prior to the wire transfer

0405-574i Rev 12/19/13 - page 5

Instructions For 2013 Alaska Fisheries Business Tax Annual Return Page 5

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