SCS CSHB 392(RES): "An Act relating to access by the Department of Environmental Conservation and the Department of Fish and Game to confidential records for fisheries businesses and resources prepared or kept by the Department of Revenue under AS 43.75.015; relating to certain salmon products reports; and providing for an effective date."
00SENATE CS FOR CS FOR HOUSE BILL NO. 392(RES) 01 "An Act relating to access by the Department of Environmental Conservation and 02 the Department of Fish and Game to confidential records for fisheries businesses 03 and resources prepared or kept by the Department of Revenue under 04 AS 43.75.015; relating to certain salmon products reports; and providing for an 05 effective date." 06 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 07 * Section 1. AS 09.25.100(a) is amended to read: 08 (a) Information in the possession of the Department of Revenue that discloses 09 the particulars of the business or affairs of a taxpayer or other person is not a matter 10 of public record [,] except as provided in AS 43.05.230(i) or for purposes of child 11 support administration as described in (b) of this section, investigation, and law 12 enforcement. The information shall be kept confidential except when its production 13 is required in response to a request for purposes of child support administration as 14 described in (b) of this section, in an official investigation, in an administrative
01 adjudication under AS 43.05.400 - 43.05.499, or in a court proceeding. These 02 restrictions do not prohibit the publication of statistics presented in a manner that 03 prevents the identification of particular reports and items, the publication of tax lists 04 showing the names of taxpayers who are delinquent and relevant information that may 05 assist in the collection of delinquent taxes, or the publication of records, proceedings, 06 and decisions under AS 43.05.400 - 43.05.499. 07 * Sec. 2. AS 09.25.100, as repealed and reenacted under sec. 148(c), ch. 87, SLA 1997, 08 is amended to read: 09 (a) Information in the possession of the Department of Revenue that discloses 10 the particulars of the business or affairs of a taxpayer or other person is not a matter 11 of public record, except as provided in AS 43.05.230(i) or for purposes of 12 investigation and law enforcement. The information shall be kept confidential except 13 when its production is required in an official investigation, administrative adjudication 14 under AS 43.05.400 - 43.05.499, or court proceeding. These restrictions do not prohibit 15 the publication of statistics presented in a manner that prevents the identification of 16 particular reports and items, prohibit the publication of tax lists showing the names of 17 taxpayers who are delinquent and relevant information that may assist in the collection 18 of delinquent taxes, or prohibit the publication of records, proceedings, and decisions 19 under AS 43.05.400 - 43.05.499. 20 * Sec. 3. AS 43.05.230 is amended by adding a new subsection to read: 21 (i) The commissioner shall, upon request, furnish to the Department of 22 Environmental Conservation or the Department of Fish and Game all names and 23 addresses of businesses that are required to file confidential reports under 24 AS 43.75.015. The Department of Environmental Conservation and the Department 25 of Fish and Game shall maintain the confidentiality that the Department of Revenue 26 is required to extend to the names and addresses furnished under this subsection. 27 * Sec. 4. AS 43.80.050(a) is amended to read: 28 (a) A fish processor engaged in the business of selling thermally processed 29 [CANNED] salmon products at wholesale and whose business sells more than 30 240,000 pounds of thermally processed salmon products at wholesale during a 31 calendar year shall submit to the department during the following calendar year ,
01 on a form provided by the department, reports [A SEMI-ANNUAL REPORT] of the 02 prices received by the processor or an affiliate of the processor for the sale of 03 thermally processed [CANNED] salmon. Not later than May 31 [APRIL 30] of each 04 reporting year , a processor shall submit a report for the period January 1 through 05 April 30 of the reporting year [OCTOBER 1 - MARCH 31]. Not later than 06 September 30 [OCTOBER 31] of each reporting year , a processor shall submit a 07 report for the period May 1 through August 31 of the reporting year. Not later 08 than January 31 of each reporting year, a processor shall submit a report for the 09 period September 1 through December 31 of the reporting year [APRIL 1 - 10 SEPTEMBER 30]. 11 * Sec. 5. AS 43.80.050(b) is amended to read: 12 (b) A report submitted under this section must [SHALL], for sales to buyers 13 that are not affiliates of the processor, include a description of the products and the 14 quantity sold by species and by the size of the container in which the salmon is sold 15 [UNIT-OF-SALE CATEGORY] and the wholesale prices received. [IF A 16 PROCESSOR SELLS NO CANNED SALMON PRODUCTS DURING A 17 REPORTING PERIOD THE REPORT FOR THAT PERIOD SHALL INCLUDE 18 ONLY A STATEMENT OF THAT FACT.] 19 * Sec. 6. AS 43.80.050(c) is amended to read: 20 (c) A sale to an affiliate of the processor may not be included in a report 21 submitted under this section by a processor. However, the [A] processor shall report 22 sales by an affiliate at wholesale of thermally processed [CANNED] salmon that was 23 obtained from the processor. The report shall include a description of the products and 24 the quantity sold by the affiliate by species and by the size of the container in which 25 the salmon is sold [UNIT-OF-SALE CATEGORY] and the wholesale prices received 26 by the affiliate. 27 * Sec. 7. AS 43.80.050(d) is amended to read: 28 (d) Information shall be reported for each size of the container in which the 29 salmon is sold [THE FOLLOWING UNIT-OF-SALE CATEGORIES: 30 (1) 48-POUND CASE OF ONE-POUND CANS (48 CANS); 31 (2) 24-POUND CASE OF ONE-HALF-POUND CANS (48 CANS);
01 (3) 12-POUND CASE OF ONE-QUARTER-POUND CANS (48 02 CANS); AND 03 (4) 48-POUND CASE OF FOUR-POUND CANS (12 CANS)]. 04 * Sec. 8. AS 43.80.055 is amended to read: 05 Sec. 43.80.055. Wholesale price averages. (a) Based on the information 06 provided in reports submitted under AS 43.80.050, the department shall determine the 07 statewide average wholesale prices paid to fish processors and their affiliates for the 08 sale of thermally processed [CANNED] salmon. 09 (b) The department shall determine under this section the monthly and annual 10 wholesale price averages for each species of thermally processed [CANNED] salmon 11 for [IN] each size of the container in which the salmon is sold [UNIT-OF-SALE 12 CATEGORY]. 13 * Sec. 9. AS 43.80.060 is amended to read: 14 Sec. 43.80.060. Report. Not later than the 15th day of each regular legislative 15 session , the department shall make available to the legislature a report of statewide 16 average wholesale thermally processed [CANNED] salmon prices. The department 17 shall notify the legislature that the report is available. 18 * Sec. 10. AS 43.80.100(5) is amended to read: 19 (5) "wholesale price" includes all receipts, whether in the form of 20 money, credits, or other consideration, from the sale of a finished thermally processed 21 [CANNED] salmon product at less than retail, without deduction for the costs of 22 property sold, materials used, insurance, labor, services, labeling, transportation, 23 storage, interest, taxes, losses, or any other expense except 24 (A) cash discounts allowed on sales, not to exceed two [ONE 25 AND ONE-HALF] percent; and 26 (B) commissions actually paid to independent brokers, not to 27 exceed five percent. 28 * Sec. 11. AS 43.80.100 is amended by adding new paragraphs to read: 29 (6) "container" means the can, pouch, or other similar container in 30 which the salmon is thermally processed; 31 (7) "reporting year" means the calendar year after the calendar year in
01 which a fish processor's business sells more than 240,000 pounds of thermally 02 processed salmon products; 03 (8) "thermally processed" means processed by the application of heat 04 to render the salmon free of microorganisms that are capable of reproducing in the 05 salmon under normal nonrefrigerated conditions of storage or distribution. 06 * Sec. 12. AS 43.80.050, 43.80.055, 43.80.060, 43.80.065, 43.80.095, and 43.80.100 are 07 repealed July 1, 2003. 08 * Sec. 13. TRANSITION. The first report required by AS 43.80.050(a), as amended by 09 sec. 4 of this Act, is due September 30, 1998, must cover the period of April 1, 1998, through 10 August 31, 1998, and must be filed by a fish processor whose business sold more than 11 240,000 pounds of thermally processed salmon products at wholesale during the 12-month 12 period ending August 31, 1998. In this section, "fish processor" and "thermally processed" 13 have the meanings given in AS 43.80.100. 14 * Sec. 14. Section 2 of this Act takes effect only if AS 09.25.100 is repealed and reenacted 15 under sec. 148(c), ch. 87, SLA 1997. 16 * Sec. 15. Sections 1 and 3 - 13 of this Act take effect September 1, 1998. 17 * Sec. 16. If sec. 2 of this Act takes effect, it takes effect on the effective date of the 18 repeal and reenactment of AS 09.25.100 under sec. 148(c), ch. 87, SLA 1997.