Alaska Statutes Title 43. Revenue and Taxation § 43.80.100. Definitions

(1) “affiliate of the processor” means a person that directly or indirectly, through one or more intermediaries, controls, is controlled by, or is under common control with, the processor;

(2) “area of production” means the area in which a salmon product was processed by a fish processor; in this paragraph, “area” means one of the following areas:

(3) “container” means the can, pouch, or other similar container in which the salmon is thermally processed;

(4) “control” means

(5) “fish processor” means a person engaging or attempting to engage in a business for which a license is required under AS 43.75.010--43.75.055;

(6) “produce” means to process salmon into a salmon product;

(7) “reporting year” means the calendar year after the calendar year in which a fish processor's business sells more than 1,000,000 pounds of salmon products at wholesale;

(8) “thermally processed” means processed by the application of heat to render the salmon free of microorganisms that are capable of reproducing in the salmon under normal nonrefrigerated conditions of storage or distribution;

(9) “wholesale” means the first sale of a salmon product at wholesale after the fishery business tax was paid or became payable on the salmon from which the salmon product was produced;

(10) “wholesale price” includes all receipts, whether in the form of money, credits, or other consideration, from the sale of a salmon product at wholesale, without deduction for the costs of property sold, materials used, insurance, labor, services, labeling, transportation, storage, interest, taxes, losses, or any other expense.