Instructions For 2013 Alaska Fisheries Business Tax Annual Return Page 6
ADVERTISEMENT
1
2
3
4
5
6
7
82013 Alaska Fisheries Business Tax Return
Developing Commercial Fisheries List
Effective January 1 - December 31, 2013
Developing commercial fisheries are designated by the Alaska Department of Fish & Game [AS 16.05.050(11)] and are taxed at a lower rate than estab-
lished commercial fisheries. Below is a list of fish and shellfish species considered to be developing commercial fisheries. Only those species in the loca-
tions and gear types indicated qualify for the lower tax and can be reported on a Developing Schedule. If you claim a lower tax rate on a species/location
that is not included on the list below, your tax will be adjusted to reflect the higher rate. If you are claiming a lower tax rate for a developing species, you
must indicate on the applicable tax schedule the area in which the resource was harvested.
Herring sac roe
Developing statewide
Developing in the following waters:
Aquatic plants
(1) Alaska Peninsula-Aleutian Islands;
Arrowtooth flounder
(2) Chignik;
Freshwater finfish
(3) Adak District, gillnet fishery only;
Hagfish
(4) Bering Sea-Kotzebue.
Lamprey
Snails (except abalone)
King crab
Squid
(golden)
Developing in the Northern District of the Bering Sea and the Kodiak Area.
Skate
Lingcod
Atka mackerel
Developing in the following waters:
Developing in the Aleutian Islands (NMFS statistical areas 541, 542 and
(1) Kodiak;
.
543), jig gear only
(2) Chignik;
(3) South Alaska Peninsula;
Black rockfish
(4) Bering Sea-Aleutian Islands.
Developing in the following waters:
(1) Southeast Alaska;
Octopus
(2) Westward Region.
Developing in the following waters:
(1) Southeastern Alaska
Clams
(2) Yakutat Area;
Developing in all waters except hardshell and razor clams which are
(3) Prince William Sound;
developing in the following waters:
(4) Westward Area.
(1) Southeastern Alaska;
(2) Yakutat Area;
Other groundfish
(includes skate)
(3) Westward Area.
Developing in all waters except as noted above, and excluding walleye
pollock, Pacific cod, sablefish, halibut, yellowfin sole, Greenland turbot, rock
Flatfish
(flounder, sole, Alaska plaice, sanddabs & dabs)
sole and forage fish species.
Developing in the following waters:
(1) Prince William Sound;
Rockfish
(except black rockfish)
(2) Cook Inlet;
Developing in the Bering Sea- Aleutian Islands.
(3) Kodiak;
(4) Chignik;
Salmon
(5) South Alaska Peninsula;
Chum:
.
Developing in Port Clarence District
(6) Bering Sea- Aleutian Islands.
Pink:
Developing in the following waters:
:
Yellowfin sole, Greenland turbot and rock sole are estab-
Exception
(1) Kotzebue Area;
lished statewide.
(2) Norton Sound - Port Clarence Area;
(3) Yukon - Northern Area;
Forage fish (capelin, eulachon/hooligan, smelts, deep-sea smelt, Pacific
(4) Kuskokwim Area
sand fish, Pacific sand lance, Pacific sardines, gunnels, pricklebacks,
(5) Atka/Amlia Island Area.
warbonnets, eelblennys, cockscombs, shannys, bristlemouths, lantern-
fishes, light fishes, anglemouths and krill)
Sea cucumbers
Developing in Upper Cook Inlet.
Developing in the Alaska Peninsula, Aleutian Islands and Bering Sea areas.
Herring, food and bait
Sea urchins
Developing in the following waters:
Green sea urchin: Developing in Prince William Sound and Westward Area.
(1) Chignik;
Red sea urchin: Developing in Westward Area.
(2) Sand Point District;
(3) Pavlof District;
Shrimp
(4) King Cove District;
Pot Gear: Developing in the Westward area (Kodiak, Alaska
(5) Umnak District west of Samalga Pass;
Peninsula/Aleutian Islands).
(6) Adak District;
(7) Amak District;
(8) Port Moller District;
(9) Port Heiden District;
(10) Port Clarence District;
(11) Kotzebue District.
0405-574i Rev 12/19/13 - page 6
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial