NOTICE OF PROPOSED CHANGES TO COMMON PROPERTY FISHERY ASSESSMENT
IN THE REGULATIONS OF THE DEPARTMENT OF REVENUE
Brief Description: The Department of Revenue proposes to adopt regulation changes in the area of common property assessment rates for calendar year 2016.
The Department of Revenue proposes to adopt regulation changes in Title 15, Chapter 116 of the Alaska Administrative Code, dealing with the Common Property Fishery Assessment , including the following:
(1) 15 AAC 116.415(c) will be amended to establish the 2016 Common Property Fishery
Assessment rate for Hidden Falls Hatchery.
You may comment on the proposed regulation changes, including the potential costs to private persons of complying with the proposed changes, by submitting written comments to Janis Hales at the Department of Revenue at 550 West 7th Avenue, Suite 500, Anchorage, Alaska. Additionally, the Department of Revenue will accept comments by electronic mail at janis.hales@alaska.gov. The comments must be received not later than 4:00 p.m. on September 1, 2016.
You may submit written questions relevant to the proposed action to Janis Hales by electronic mail or print at the addresses above. The questions must be received at least 10 days before the end of the public comment period. The Department of Revenue will aggregate its response to substantially similar questions and make the questions and responses available at www.tax.state.ak.us
If you are a person with a disability who needs a special accommodation in order to participate in this process, please contact Janis Hales at janis.hales@alaska.gov or (907) 269-6627 not later than August 15, 2016 to ensure that any necessary accommodation can be provided.
A copy of the proposed regulation changes is available on the Alaska Online Public Notice System and by contacting Janis Hales at (907) 269-6627 or go to www.tax.alaska.gov under Regulations, Other Taxes, Proposed Regulations.
After the public comment period ends, the Department of Revenue will either adopt the proposed regulation changes or other provisions dealing with the same subject, without further notice, or decide to take no action. The language of the final regulation may be different from that of the proposed regulation. You should comment during the time allowed if your interests could be affected.1
Statutory authority: AS 16.10.455
Statutes being implemented, interpreted, or made specific: AS 16.10.455
Fiscal information: The proposed regulation changes are not expected to require an increased appropriation.
7/27/2016 Ken Alper, Director, Tax Division
______________________________________________________________________________________________________
ADDITIONAL REGULATIONS NOTICE INFORMATION
(AS 44.62.190(d))
1. Adopting agency: Department of Revenue
2. General subject of regulation: Common Property Fishery Assessment Regulations
3. Citation of regulation (may be grouped): 15 AAC 116
4. Department of Law file number, if any JU2016200642
5. Reason for the proposed action:
( ) compliance with federal law
( ) compliance with new or changed state statute
( ) compliance with court order
(X) development of program standards
( ) other:
6. Appropriation/Allocation: Tax Division
7. Estimated annual costs in the aggregate to comply with the proposed action to:
Private Persons: $0
Other State Agencies: $0
Municipalities: $0
8. Cost of implementation to the state agency and available funding (in thousands of dollars):
Initial Year Subsequent
FY 16 Years
Operating Cost $0 $0
Capital Cost $0 $0
1002 Federal receipts $0 $0
1003 General fund match $0 $0
1004 General fund $0 $0
1005 General fund/
program $0 $0
1037 General fund/
mental health $0 $0
Other $0 $0
9. The name of the contact person for the regulations:
Name Janis Hales
Title Income & Excise Tax Specialist
Address 550 West 7th Avenue, Suite 500
Anchorage, AK 99501
Telephone (907) 269-6627
E-mail address janis.hales@alaska.gov
10. The origin of the proposed action:
__X__ staff of state agency
_____ federal government
_____ general public
_____ petition for regulation change
_____ other (please list)____________________________________________________
11. Date: _____________ Prepared by: ___________________________
Name: Janis Hales
Title: Income & Excise Tax Specialist, Tax Division Telephone: (907) 269-6627
_____________________________________________________________________________________________________
Register ___, ____ 2016 REVENUE
15 AAC 116.415(e) is amended to read:
(e) The common property fishery assessment rate for Hidden Falls Hatchery is
(1) 20 percent for calendar year 2012;
(2) 20 percent for calendar year 2013;
(3) 20 percent for calendar year 2014; [AND]
(4) ten cents per pound for calendar year 2015[.]; and
(5) ten cents per pound for calendar year 2016. (Eff. 6/24/2012, Register 202; am
5/23/2013, Register 206; am 6/14/2014, Register 210; am 12/26/2014, Register 212; am
7/2/2015, Register 215; am __/__/__, Register ____)
Authority: AS 16.10.455