Legislature(2015 - 2016)BILL RAY CENTER 208

05/03/2016 10:30 AM FINANCE


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10:31:50 AM Start
10:32:35 AM HB251
12:15:14 PM Adjourn
* first hearing in first committee of referral
+ teleconferenced
= bill was previously heard/scheduled
-- Recessed to a Call of the Chair --
+ HB 251 ELECTRONIC TAX RETURNS & FISHERIES TAXES TELECONFERENCED
Heard & Held
+ Bills Previously Heard/Scheduled TELECONFERENCED
HOUSE BILL NO. 251                                                                                                            
                                                                                                                                
     "An  Act requiring  the electronic  submission of  a tax                                                                   
     return  or  report  with   the  Department  of  Revenue;                                                                   
     relating   to  fisheries   business   tax  and   fishery                                                                   
     resource  landing  tax;  relating  to refunds  to  local                                                                   
    governments; and providing for an effective date."                                                                          
                                                                                                                                
10:32:35 AM                                                                                                                   
                                                                                                                                
Co-Chair  Neuman  MOVED  to  ADOPT   the  proposed  committee                                                                   
substitute for  HB 251 FIN,  Work Draft 29-GH2921\E  (Nauman,                                                                   
4/28/16). There being NO OBJECTION, it was so ordered.                                                                          
                                                                                                                                
JERRY  BURNETT,   DEPUTY  COMMISSIONER,  TREASURY   DIVISION,                                                                   
DEPARTMENT OF REVENUE, introduced himself.                                                                                      
                                                                                                                                
KEVIN  BROOKS, DEPUTY  COMMISSIONER, DEPARTMENT  OF FISH  AND                                                                   
GAME, introduced himself.                                                                                                       
                                                                                                                                
Mr.  Burnett introduced  the PowerPoint  Presentation:  "Fish                                                                   
Tax HB  251" (copy  on file).  He began  with slide  2: "Bill                                                                   
Title":                                                                                                                         
                                                                                                                                
     "An  Act requiring  the electronic  submission of  a tax                                                                   
     return  or  report  with   the  Department  of  Revenue;                                                                   
     relating   to  fisheries   business   tax  and   fishery                                                                   
     resource  landing  tax;  relating  to refunds  to  local                                                                   
    governments; and providing for an effective date."                                                                          
                                                                                                                                
Mr.  Burnett  advanced   to  slide  3:  "Fish   Business  Tax                                                                   
Overview":                                                                                                                      
                                                                                                                                
   · Paid by persons or business who process fish in Alaska                                                                     
     or export fish from Alaska                                                                                                 
                                                                                                                                
   · Charged on price for raw resource or fair market value                                                                     
                                                                                                                                
Mr. Burnett advanced to slide 4: "Fish Business Tax                                                                             
History":                                                                                                                       
                                                                                                                                
   · Territorial "salmon pack tax" in 1913                                                                                      
        · Tax base expanded to include other fish between                                                                       
          1913 and 1949                                                                                                         
                                                                                                                                
   · Fish business license required in 1951                                                                                     
                                                                                                                                
   · Municipal sharing began in 1962                                                                                            
        · Increased from 10 percent to 50 percent over time                                                                     
                                                                                                                                
Mr. Burnett read from slide 5: "Fish Business Tax History                                                                       
(Continued)":                                                                                                                   
                                                                                                                                
   · Current tax structure began in 2004                                                                                        
        · Shore-based facility:                                                                                                 
           · 1 percent for developing species                                                                                   
           · 3 percent for established species                                                                                  
                                                                                                                                
        · Floating facility:                                                                                                    
          · 3 percent for developing                                                                                            
          · 5 percent for established                                                                                           
                                                                                                                                
        · Salmon cannery: 4.5 percent                                                                                           
                                                                                                                                
   · Direct Marketing License holders pay shore-based rates                                                                     
                                                                                                                                
Representative Wilson queried the difference between shore                                                                      
based and floating processing facilities. She wondered if                                                                       
one was on land and the other was not.                                                                                          
                                                                                                                                
Mr. Brooks replied in the affirmative.                                                                                          
                                                                                                                                
Representative Gara wondered if a direct marketer was a                                                                         
fisherman who sold directly to consumers in the lower 48 or                                                                     
restaurants.                                                                                                                    
                                                                                                                                
Mr. Brooks replied in the affirmative.                                                                                          
                                                                                                                                
10:38:11 AM                                                                                                                   
                                                                                                                                
Mr. Burnett reviewed slide 6: "Fish Landing Tax Overview":                                                                      
                                                                                                                                
   · Levied on unprocessed value of a fishery resource                                                                          
     first landed in Alaska, but processed outside                                                                              
        · Value calculated using Statewide Average Price                                                                        
          (SWAP)                                                                                                                
   · Mainly factory trawlers and floating processors                                                                            
   · 50 percent municipal sharing, like Business Tax                                                                            
                                                                                                                                
Co-Chair   Neuman   asked  about   the   difference   between                                                                   
established and developing fisheries tax rates.                                                                                 
                                                                                                                                
Mr.  Burnett responded  that,  over  the years,  certain  new                                                                   
fisheries   had  not   been  identified   as  fisheries.   He                                                                   
explained  that  the  Department   of  Fish  and  Game  (DFG)                                                                   
identifies  fisheries as "developing  fisheries" and  reports                                                                   
to   the   Department   of   Revenue    (DOR)   the   fishery                                                                   
distinctions. He  stated that  new fisheries were  related to                                                                   
a new  species  or new use  of a  species that  may not  have                                                                   
been previously commercialized.                                                                                                 
                                                                                                                                
Co-Chair Neuman queried a time limit on the determination.                                                                      
                                                                                                                                
Mr. Brooks  replied that  there was  established criteria  in                                                                   
Title 16.05.050.                                                                                                                
                                                                                                                                
Co-Chair  Neuman queried  a  set rate  or  percentage of  the                                                                   
collected  money  that  would  go  into  the  department  for                                                                   
commercial fisheries management.                                                                                                
                                                                                                                                
Mr.  Brooks responded  that the  funding he  was speaking  of                                                                   
was  UGF. He  stated  that there  was  no direct  correlation                                                                   
with the revenue                                                                                                                
                                                                                                                                
Mr.  Burnett   advanced  to  slide   7:  "Fish   Landing  Tax                                                                   
History":                                                                                                                       
                                                                                                                                
     · Effective 1994                                                                                                           
     · Initially 3.3 percent of the unprocessed value                                                                           
     · Exception: Pollock subject to Landing Tax even if                                                                        
        not landed in Alaska                                                                                                    
          · Due to 1999 American Fisheries Act                                                                                  
                                                                                                                                
Representative  Wilson wondered how  much taxation  that went                                                                   
to DFG would meet the spending.                                                                                                 
                                                                                                                                
Mr. Brooks  stated that the  amount of tax revenue  generated                                                                   
from  development fisheries  was minimal.  He explained  that                                                                   
it was only approximately $200,000 of $50 million.                                                                              
                                                                                                                                
Representative  Wilson asked whether  he had a  document that                                                                   
showed sustainable fisheries, or possible adjustments.                                                                          
                                                                                                                                
Mr.  Brooks referred  to  a  couple of  different  approaches                                                                   
where  the   commercial  fishing   industry  would   pay  for                                                                   
management  programs within  the department.  He stated  that                                                                   
there were test fish activities that generate revenues.                                                                         
                                                                                                                                
10:42:47 AM                                                                                                                   
                                                                                                                                
Representative Wilson  was looking for other  activities that                                                                   
did not  generate revenue, and  whether the state  was paying                                                                   
for activities that did not generate revenue.                                                                                   
                                                                                                                                
Mr.  Brooks  responded  that there  agreement  was  based  on                                                                   
dollar  for  dollar,  so  there   was  no  extra  profit.  He                                                                   
explained that the  reason for the 1 percent  increase on the                                                                   
tax  was  targeting   an  $18  million   revenue  generation,                                                                   
because the  current tax rates  generated $50  million shared                                                                   
with municipalities.  He  stated that  there was a  community                                                                   
fish  budget  of   approximately  $35  million   in  UGF.  He                                                                   
explained  that part  of the  proposal was  a recognition  of                                                                   
the  commercial fishing  industry  paying  an additional  tax                                                                   
rate to  cover the cost  of management related  to commercial                                                                   
fishing in the state.                                                                                                           
                                                                                                                                
Representative  Gara   wondered  what  would   occur  when  a                                                                   
developing fishery  was profitable.  He noted that  they were                                                                   
charged  one-third the  rate on  shore-based processors;  and                                                                   
one-half the rate on floating processors.                                                                                       
                                                                                                                                
Mr.  Brooks replied  that the  criteria was  in statute,  and                                                                   
stated that once  the fishery was contributing  a significant                                                                   
portion  of   catch  into  revenue   they  would   become  an                                                                   
"established fishery" and pay the higher rate.                                                                                  
                                                                                                                                
Representative Gara  queried the standard of  an "established                                                                   
fishery."                                                                                                                       
                                                                                                                                
Mr. Brooks read the definition in statute.                                                                                      
                                                                                                                                
Mr.  Burnett  shared  that the  committee  substitute  showed                                                                   
that  the  tax  rates  for  the   developing  fisheries  were                                                                   
exactly the same as developed fisheries.                                                                                        
                                                                                                                                
Representative   Gara   remarked    that   the   state   had,                                                                   
historically,  had a  problem with  dedicated taxes,  because                                                                   
many  services needed  money.  He stressed  that the  fishery                                                                   
tax stated that  all the money to the state would  go to fund                                                                   
the  commercial  fisheries  division.  He recalled  that  the                                                                   
commercial fisheries  division required $35 million,  and the                                                                   
state portion of the tax was $25 million.                                                                                       
                                                                                                                                
Mr. Brooks  replied that all  tax revenue generated  from the                                                                   
existing  taxes and  proposed  taxes were  put  into UGF  for                                                                   
appropriation by  the legislature.  He stressed that  the tax                                                                   
was not designated.                                                                                                             
                                                                                                                                
Representative Gara  asserted that it should be  considered a                                                                   
dedicated  tax. He  remarked that  there was  $25 million  in                                                                   
state fisheries  taxes for a commercial  fisheries department                                                                   
that cost the state $35 million.                                                                                                
                                                                                                                                
Mr.  Brooks  agreed,  but  reiterated   that  it  was  not  a                                                                   
dedicated fund.                                                                                                                 
                                                                                                                                
Representative   Gara  felt   that  it   was  essentially   a                                                                   
dedicated fund.                                                                                                                 
                                                                                                                                
10:47:30 AM                                                                                                                   
                                                                                                                                
Vice-Chair  Saddler   asked  about  any  other   examples  of                                                                   
developing fisheries.                                                                                                           
                                                                                                                                
Mr. Brooks responded  that there might be  developing fishery                                                                   
in one part  of the state  and not another. He  gave examples                                                                   
of developing fisheries.                                                                                                        
                                                                                                                                
Representative  Kawasaki  remarked  that  the  committee  was                                                                   
well versed  in how  taxes were  levied. He  did not  know if                                                                   
3.3  percent  was  the appropriate  level.  He  wondered  why                                                                   
there  was not a  higher percentage  on a  specific stock  of                                                                   
species, if the species was unique to the area.                                                                                 
                                                                                                                                
Mr. Burnett  replied  that most  states did  not have  a fish                                                                   
tax for  commercial fishing.  He stated  that Washington  had                                                                   
rates  that varied  from 1 percent  to 5  percent. He  shared                                                                   
that  California had  taxes  that were  species-specific.  He                                                                   
remarked that Alaska  had a gross tax system.  He stated that                                                                   
there  could  be  rates  on  a  species-specific  or  profit-                                                                   
specific basis.  He restated  that the  current system  was a                                                                   
gross tax  system. He  explained that  the economics  of each                                                                   
fisherman   was  probably   different.  The   fish  tax   was                                                                   
collected  by   the  state  at   the  processor   level.  The                                                                   
processor  deduct the  value of  the tax from  the fish  when                                                                   
the  fish  is purchased  from  the  fisherman. He  felt  that                                                                   
constructing  a tax that  would be  economically specific  to                                                                   
each fisherman would be a difficult proposition.                                                                                
                                                                                                                                
10:51:19 AM                                                                                                                   
                                                                                                                                
Representative Edgmon  asserted that the purpose  of the bill                                                                   
was to  create a process for  the fishing industry  to assist                                                                   
in closing the state's fiscal gap.                                                                                              
                                                                                                                                
Mr. Burnett replied in the affirmative.                                                                                         
                                                                                                                                
Representative  Edgmon  thought  the discussion  would  morph                                                                   
into  a discussion  about  commercial  fishing industry,  and                                                                   
whether it paid  its way in Alaska. He wanted  to ensure that                                                                   
the  money would  be  directed toward  narrowing  the gap  of                                                                   
general fund  dollars that were  used for paying for  DFG. He                                                                   
wanted  to  discuss   the  formulation  of  the   number.  He                                                                   
remarked that,  in its  "hay day", the  oil industry  paid 90                                                                   
percent  of the  state's UGF.  He remarked  that the  fishing                                                                   
and mining  industry had  much smaller  contributions  to the                                                                   
state's  treasury.  He remarked  that  there  had been  third                                                                   
party expert analysts  assist the state to  better understand                                                                   
the  cost  and  benefit  of the  oil,  gas,  and  mining  tax                                                                   
structure.  He queried any  expertise that  DFG had  hired to                                                                   
analyze the fish industry in the state.                                                                                         
                                                                                                                                
Mr. Burnett stated  that the oil industry was  a much greater                                                                   
portion  of the state's  revenue than  the fishing  industry.                                                                   
He remarked  that the  analysis was  internal, and  announced                                                                   
that  there   was  expertise   within  DFG  related   to  the                                                                   
different types  of fisheries.  There were economists  in DOR                                                                   
who  had examined  the  various  parts  of the  proposal.  He                                                                   
announced  that   there  were  no  external   consultants  to                                                                   
analyze the proposal.                                                                                                           
                                                                                                                                
Representative  Edgmon  announced that  he  wanted to  ensure                                                                   
that all industry  and groups would contribute  to helping to                                                                   
fix the  fiscal crisis  in a  fair manner.  He stressed  that                                                                   
the  commercial  fishing  industry impacted  the  health  and                                                                   
wellbeing of  coastal Alaska and  how it interacted  with the                                                                   
transportation system in the state.                                                                                             
                                                                                                                                
10:56:49 AM                                                                                                                   
                                                                                                                                
Vice-Chair  Saddler found  it  difficult to  assume that  the                                                                   
current  tax structure  was  the appropriate  tax  structure,                                                                   
especially  when   contemplating  an   increase  by   only  1                                                                   
percent. He  wondered if there  was a royalty that  the state                                                                   
collected on the  value of the fish as the  landholder of the                                                                   
sea holder's share.                                                                                                             
                                                                                                                                
Mr.  Burnett responded  in the  negative.  He explained  that                                                                   
the tax was a flat tax.                                                                                                         
                                                                                                                                
Vice-Chair  Saddler  observed  that  the  fisheries  provided                                                                   
jobs  and tax  bases for  rural economies.  He stressed  that                                                                   
the  industry  provided  benefits  to the  state  other  than                                                                   
money to the general funds.                                                                                                     
                                                                                                                                
Co-Chair Thompson  asked members to focus their  questions on                                                                   
the slides.                                                                                                                     
                                                                                                                                
Mr. Burnett continued  to slide 8: "Distribution  of Fish Tax                                                                   
Revenue."  He stated  that  50  percent of  the  tax went  to                                                                   
communities  and  boroughs;  and   50  percent  went  to  the                                                                   
general fund  and any  costs or  credits associated  with the                                                                   
tax. He  stated that  the total  collections of fish  revenue                                                                   
was $44.4  million; the  municipal share  was $23.1  million;                                                                   
and the  state retained $21.3  percent. He remarked  that the                                                                   
revenue  had varied  year to year  because  of the price  and                                                                   
amount of fish.                                                                                                                 
                                                                                                                                
Co-Chair   Thompson  queried   more  information   about  the                                                                   
municipal share.                                                                                                                
                                                                                                                                
Mr. Brooks replied  that the municipal share  was one-half of                                                                   
what was owed on the tax returns before credits.                                                                                
                                                                                                                                
Co-Chair  Thompson  wondered  how  the  municipal  share  was                                                                   
divided among the communities.                                                                                                  
                                                                                                                                
Mr.  Brooks   replied  that  an   incorporated  city   in  an                                                                   
organized  borough  received an  equal  contribution  between                                                                   
the city  and the organized borough.  He stated that  the tax                                                                   
was   distributed   through    an   allocation   program   to                                                                   
unincorporated   boroughs  or   cities  established   by  the                                                                   
Department  of Commerce, Community  and Economic  Development                                                                   
(DCCED).                                                                                                                        
                                                                                                                                
11:00:56 AM                                                                                                                   
                                                                                                                                
Representative  Guttenberg  pointed  to the  municipal  share                                                                   
listed  on   the  slide.  He   wondered  whether   there  was                                                                   
compensation   to  the  communities   who  were   inland  and                                                                   
effected by fishing.                                                                                                            
                                                                                                                                
Mr. Burnett  responded that under  the current  statutes, the                                                                   
sharing  did  not  go outside  the  direct  communities.  The                                                                   
inland communities did not receive compensation.                                                                                
                                                                                                                                
Representative  Guttenberg asked  if there  was a balance  of                                                                   
revenue to the other communities.                                                                                               
                                                                                                                                
Mr.  Burnett  replied in  the  negative,  and felt  that  the                                                                   
legislature would need to reappropriate those funds.                                                                            
                                                                                                                                
Representative Guttenberg asked for more information.                                                                           
                                                                                                                                
Vice-Chair Saddler asked for a detail of the credits.                                                                           
                                                                                                                                
Mr.  Burnett stated  that there  would be  credits issued  to                                                                   
businesses that would add value to the produce.                                                                                 
                                                                                                                                
Vice-Chair  Saddler queried  the history  of the credits  and                                                                   
their cost-benefit analysis.                                                                                                    
                                                                                                                                
Mr. Burnett agreed to provide that information.                                                                                 
                                                                                                                                
Co-Chair Thompson  noted that  the fish business  tax revenue                                                                   
had municipal  share. He  wondered whether those  communities                                                                   
receiving money from the community revenue sharing program.                                                                     
                                                                                                                                
Mr.  Burnett replied  that the  distribution  did not  change                                                                   
the other revenue sharing calculation.                                                                                          
                                                                                                                                
11:05:51 AM                                                                                                                   
                                                                                                                                
Mr.   Burnett  introduced   slide  9:   "Fish  Business   Tax                                                                   
Revenue":                                                                                                                       
                                                                                                                                
     FY 2015                                                                                                                    
     Total collections: $44.4 million                                                                                           
     Municipal share: $23.1 million                                                                                             
     Retained by state: $21.3  million                                                                                          
                                                                                                                                
     FY 2014                                                                                                                    
     Total collections: $53.0  million                                                                                          
     Municipal share: $26.5 million                                                                                             
     Retained by state: $26.5  million                                                                                          
                                                                                                                                
     FY 2013                                                                                                                    
     Total collections: $45.1  million                                                                                          
     Municipal share: $25.0 million                                                                                             
     Retained by state: $20.0  million                                                                                          
                                                                                                                                
     -State share normally smaller than municipal share                                                                         
     because of credits                                                                                                         
                                                                                                                                
Mr.  Burnett  moved  on  to  slide   10:  "Fish  Landing  Tax                                                                   
Revenue":                                                                                                                       
                                                                                                                                
     FY 2015                                                                                                                    
     Total collections: $8.4 million                                                                                            
     Municipal share: $3.2 million                                                                                              
     Retained by state: $5.1 million                                                                                            
                                                                                                                                
     FY 2014                                                                                                                    
     Total collections: $12.6  million                                                                                          
     Municipal share: $5.4 million                                                                                              
     Retained by state: $7.1 million                                                                                            
                                                                                                                                
     FY 2013                                                                                                                    
     Total collections: $13.4  million                                                                                          
     Municipal share: $7.8 million                                                                                              
     Retained by state: $5.5 million                                                                                            
                                                                                                                                
Representative  Edgmon  felt that  all  industries should  be                                                                   
required  to  pay  a little  more  in  the  current  economic                                                                   
climate.  He  wondered  how the  numbers  were  derived,  and                                                                   
noted  that  an internal  process  and  deliberative  process                                                                   
could  yield  different  results.  He  also  asked  for  more                                                                   
information regarding the relationship of cost and benefit.                                                                     
                                                                                                                                
Mr. Burnett replied  that the discussion took  place within a                                                                   
working group, and  the numbers were a result of  the work in                                                                   
those  discussions. He  stated  that the  exact numbers  were                                                                   
even   numbers,  which   were   easy  for   tax  payers   and                                                                   
administration.                                                                                                                 
                                                                                                                                
Representative  Edgmon  asked  what  kind  of  influence  the                                                                   
fishing industry and the municipalities on the discussions.                                                                     
                                                                                                                                
Mr. Brooks responded  that the conversations  did not include                                                                   
the fishing  industry about specific  tax rates.  He remarked                                                                   
that there  had been discussions  about increased  taxes, but                                                                   
not specific rates.                                                                                                             
                                                                                                                                
11:10:44 AM                                                                                                                   
                                                                                                                                
Representative   Gara  asked   if  the   costs  varied   from                                                                   
different remarked  that the cost of a crab  fishery would be                                                                   
different  than other  types of  fisheries.  He wondered  why                                                                   
there was not  a profits-based tax. He felt  that the numbers                                                                   
were  arbitrary, because  there  was no  difference in  costs                                                                   
for the various types of fisheries.                                                                                             
                                                                                                                                
Mr.  Burnett  stated  that  the   department  was  trying  to                                                                   
maintain  a certain  level of  simplicity for  administration                                                                   
and tax  paying purposes.  He agreed  that a proper  economic                                                                   
impact  on each  business  would be  to  have a  profit-based                                                                   
tax.                                                                                                                            
                                                                                                                                
Representative  Gara  understood   there  was  a  balance  in                                                                   
imposing  taxes. He remarked  that the  state currently  lost                                                                   
money  on  commercial  fisheries,  because it  cost  more  to                                                                   
manage than the  revenue. He stated that he  wondered why the                                                                   
state did not close the loopholes in the corporate tax.                                                                         
                                                                                                                                
Representative  Munoz wondered  if both  taxes were  required                                                                   
on a  facility that  was both  cold-storage shore-based,  and                                                                   
canning facility.  She also asked  whether that tax  would be                                                                   
assessed on the individual operations.                                                                                          
                                                                                                                                
Mr. Burnett  replied that  he believed  that if the  facility                                                                   
purchased the fish  for purpose of using it  in their cannery                                                                   
business,  it  would  be  taxed   at  the  cannery  rate.  He                                                                   
furthered that  if the fish were  purchased and selling  as a                                                                   
frozen product,  it would  be taxed  at the appropriate  rate                                                                   
for that activity.                                                                                                              
                                                                                                                                
Representative  Munoz  surmised  that there  were  facilities                                                                   
that paid both types of taxes.                                                                                                  
                                                                                                                                
Mr. Burnett responded in the affirmative.                                                                                       
                                                                                                                                
Representative Munoz  wanted to ensure  that the tax  was not                                                                   
paying both taxes on one resource.                                                                                              
                                                                                                                                
Mr. Burnett  replied  that the  tax would  be applied  to the                                                                   
activity not the fish.                                                                                                          
                                                                                                                                
11:14:40 AM                                                                                                                   
                                                                                                                                
Mr. Burnett scrolled through slide 11: "Fish Tax Proposal":                                                                     
                                                                                                                                
   · Increases Fisheries Business Tax and Fishery Resource                                                                      
     Landing Tax by 1 percent for established species                                                                           
                                                                                                                                
Mr.  Burnett  advanced  to  slide   12:  "Fish  Tax  Proposal                                                                   
(Continued)":                                                                                                                   
                                                                                                                                
   · 1 percent tax increase would be entirely state                                                                             
     revenue, not shared with municipalities                                                                                    
        · New proposal establishes the Alaska Seafood                                                                           
          Marketing  Fund  (ASMF)  within the  General  Fund.                                                                   
          DOR will  separately account for .5  percent of the                                                                   
          revenue and  deposit into the fund.  The ASMF would                                                                   
          be  subject  to legislative  appropriation  to  the                                                                   
          Alaska Seafood  Marketing Institute, and  the funds                                                                   
          would not lapse.                                                                                                      
        · Raises from 1 percent to 4 percent developing                                                                         
          species processed  at a shore-based  facility under                                                                   
          fisheries  business  and developing  species  under                                                                   
          fishery resource landing.                                                                                             
   · Municipal sharing would continue for remaining revenue                                                                     
   · Requires electronic filing                                                                                                 
                                                                                                                                
Mr.  Burnett looked  at  slide  13: "Distribution  Under  New                                                                   
Fish Tax Proposal":                                                                                                             
                                                                                                                                
     Fish Tax Revenue                                                                                                           
          Additional  1  percent  of value  directly  to  the                                                                   
          General Fund                                                                                                          
               50 percent to communities and boroughs                                                                           
               50 percent to General Fund and credits                                                                           
                                                                                                                                
11:15:40 AM                                                                                                                   
                                                                                                                                
Representative  Edgmon  noted  that  many  fishing  districts                                                                   
were small  industrial  hubs located hundreds  of miles  from                                                                   
anywhere else, requiring  a higher cost to  conduct business.                                                                   
He  remarked  that  those  communities   required  additional                                                                   
services  such  as police  and  landfill.  He felt  that  the                                                                   
capital  budget  could not  meet  the cost  requirements  for                                                                   
those   services.  He   queried  analysis   on  sharing   the                                                                   
additional  1  percent at  the  same  rate with  the  smaller                                                                   
communities. He felt  that effort would lessen  the demand on                                                                   
the capital  budget; and would  create viable  local entities                                                                   
that could capture more revenue for the state.                                                                                  
                                                                                                                                
Mr.  Burnett   agreed  that   it  was   a  good  point.   The                                                                   
administration  had  been  looking   to  increase  additional                                                                   
money to the  general fund. He stressed that  the legislature                                                                   
had the authority to appropriate money.                                                                                         
                                                                                                                                
Representative  Edgmon announced  that he  would continue  to                                                                   
raise his concern.                                                                                                              
                                                                                                                                
Co-Chair  Neuman stated  the local communities  also  had the                                                                   
jobs in  the communities,  and extra  economic activity  that                                                                   
spurred other  activities to support surrounding  businesses.                                                                   
He  stated that  the municipalities  had the  ability to  tax                                                                   
locally in organized areas.                                                                                                     
                                                                                                                                
Mr.  Burnett responded  that the  local  governments had  the                                                                   
ability to tax.                                                                                                                 
                                                                                                                                
Mr.  Burnett looked  at  slide 14:"Distribution  Under  House                                                                   
Fisheries Tax Proposal":                                                                                                        
                                                                                                                                
     Fish Tax Revenue                                                                                                           
          Additional 0.5 percent of value directly to the                                                                       
          General Fund and 0.5 percent value directly to                                                                        
          Alaska Seafood Marketing fund                                                                                         
               50 percent to communities and boroughs                                                                           
               50 percent to general fund and credits                                                                           
                                                                                                                                
Mr. Burnett discussed slide 15: "Relative Fish Tax Rate":                                                                       
                                                                                                                                
   · Washington is a state with a tax specific to fish                                                                          
        · 0.09 percent to 5.62 percent of value at point of                                                                     
          landing                                                                                                               
        · Rate depends on species                                                                                               
                                                                                                                                
Representative  Guttenberg asked  if anything  else to  raise                                                                   
additional monies such as imposing dock fees                                                                                    
                                                                                                                                
Mr. Burnett wondered if he was talking about Washington.                                                                        
                                                                                                                                
Representative Guttenberg greed.                                                                                                
                                                                                                                                
Mr.  Burnett stated  that  the  State of  Washington  heavily                                                                   
relied on state sales tax.                                                                                                      
                                                                                                                                
Representative  Guttenberg asked  if  there was  a sales  tax                                                                   
imposed on the tax.                                                                                                             
                                                                                                                                
Mr. Burnett stated  that people pay about a  10 percent sales                                                                   
tax                                                                                                                             
                                                                                                                                
11:21:08 AM                                                                                                                   
                                                                                                                                
Co-Chair  Neuman  wondered  whether  the taxes  paid  to  the                                                                   
Alaska were deductible from federal tax returns.                                                                                
                                                                                                                                
Mr. Burnett responded in the affirmative.                                                                                       
                                                                                                                                
Co-Chair  Neuman asked  if there  was  a tax  imposed on  the                                                                   
fisheries  industries would  they be  able to  claim a  write                                                                   
off.                                                                                                                            
                                                                                                                                
Mr. Burnett replied in the affirmative.                                                                                         
                                                                                                                                
Representative  Gara  asked  that   for  the  shore-based  or                                                                   
floating based processor.                                                                                                       
                                                                                                                                
Mr. Burnett  responded that it  did not necessarily  apply to                                                                   
both processors.                                                                                                                
                                                                                                                                
11:26:38 AM                                                                                                                   
                                                                                                                                
Representative  Munoz remarked  that she  thought a  floating                                                                   
processor and the delivery were separate.                                                                                       
                                                                                                                                
Mr. Brooks deferred to Mr. Bowers.                                                                                              
                                                                                                                                
FORREST BOWERS,  DIVISION OPERATIONS  MANAGER, DEPARTMENT  OF                                                                   
FISH  AND  GAME,  explained  that  in  Bristol  many  of  the                                                                   
offshore  floating processors  are taking  delivery and  also                                                                   
processing.                                                                                                                     
                                                                                                                                
11:32:53 AM                                                                                                                   
                                                                                                                                
Mr. Burnett read from slide 16: "Revenue Impact":                                                                               
                                                                                                                                
   · Dept. of Revenue estimates proposed fish tax increases                                                                     
     would raise an additional $18 million per year                                                                             
        · New proposal would raise an additional $7 million                                                                     
  · Estimates are based on the fall 2015 revenue forecast                                                                       
        · New proposal is based on the Spring 2016 revenue                                                                      
          forecast                                                                                                              
                                                                                                                                
11:38:25 AM                                                                                                                   
                                                                                                                                
Co-Chair Neuman wondered whether the only tax on fisheries                                                                      
were on targeted species.                                                                                                       
                                                                                                                                
Mr. Burnett replied in the negative. He stated that all                                                                         
commercial fish had a tax assessed at the point of sale.                                                                        
                                                                                                                                
Co-Chair Neuman wondered whether the tax included non-                                                                          
targeted species such as shark.                                                                                                 
                                                                                                                                
Mr. Brooks replied that there would be a tax if the fish                                                                        
was caught or sold, based on the value or actual price or                                                                       
purchase.                                                                                                                       
                                                                                                                                
Co-Chair Neuman remarked that he did not see a tax on a                                                                         
non-targeted species, such as catch that was dumped                                                                             
overboard.                                                                                                                      
                                                                                                                                
Mr. Burnett moved to slide 17: "Implementation Cost":                                                                           
                                                                                                                                
   · Would require the Department of Revenue to update its                                                                      
     Tax Revenue Management System (TRMS) and Revenue                                                                           
     Online (ROL) which allows a taxpayer to file a return                                                                      
     online and update the current tax return forms.                                                                            
                                                                                                                                
   · One-time implementation cost of $100,000 to recreate                                                                       
     tax forms and reprogram and test the tax system                                                                            
                                                                                                                                
   · Do not anticipate any additional costs to administer                                                                       
     the tax program.                                                                                                           
                                                                                                                                
11:40:45 AM                                                                                                                   
                                                                                                                                
Mr. Burnett addressed slide 20 - 25: "Sectional Analysis":                                                                      
                                                                                                                                
     Sec. 1. Adds a $25 or 1 percent tax penalty for                                                                            
     failure to file electronically unless an exemption is                                                                      
     received by the taxpayer                                                                                                   
                                                                                                                                
     Sec. 2.  Requires electronic submission of  tax returns,                                                                   
     license applications,  and other documents  submitted to                                                                   
     the  Department  of Revenue.  This  changes the  general                                                                   
     tax  statutes,  AS 43.05,  and  will  apply to  all  tax                                                                   
     types  administered   by  the  department.   Provides  a                                                                   
     process to  request an exemption if a  taxpayer does not                                                                   
     have the technological capability to do so.                                                                                
                                                                                                                                
     Sec. 3. Increases  three different tax rates  within the                                                                   
     Fisheries  Business  Tax  by one  percent.  The  current                                                                   
     rates range from three to five percent.                                                                                    
                                                                                                                                
     Sec.  4.   Increases  tax  rate  within   the  Fisheries                                                                   
     Business  Tax for developing  fish species  processed by                                                                   
     a floating  processor from 3 to 4 percent.  Rate remains                                                                   
     at 1  percent for developing  fish species  processed by                                                                   
     a shore-based business.                                                                                                    
                                                                                                                                
     Sec.  5.   Increases  tax  rate  within   the  Fisheries                                                                   
     Business Tax  for direct marketers from 3  to 4 percent.                                                                   
     Rate remains  at 1 percent  for developing  fish species                                                                   
     sold by direct marketers.                                                                                                  
                                                                                                                                
     Sec. 6.  Conforming language related to  the requirement                                                                   
     to  submit  returns  or   reports  electronically.  This                                                                   
     section  deletes   the  requirement  for   taxpayers  to                                                                   
     submit their returns to the department in Juneau.                                                                          
                                                                                                                                
     Sec.  7.  Establishes  that  the revenue  from  the  one                                                                   
     percent tax  increase is deposited in the  general fund.                                                                   
     The   remaining    revenue   shall   be    shared   with                                                                   
    municipalities per the currently existing formula.                                                                          
                                                                                                                                
     New Section  7-Establishes the Alaska  Seafood Marketing                                                                   
     fund  in the  general  fund. DOR  will  account for  and                                                                   
     deposit  .5 percent  of the  value of  a fishery  taxed.                                                                   
     The  fund is  subject to  legislative appropriation  and                                                                   
     funds do not lapse.                                                                                                        
                                                                                                                                
     Sec.  8.   Increases  tax  rate  within   the  Fisheries                                                                   
     Landing  Tax  for  fish species  other  than  developing                                                                   
     fish  species from  3 to  4 percent.  Rate remains  at 1                                                                   
     percent for developing fish species.                                                                                       
                                                                                                                                
        · Current Sec. 8 becomes the new Sec 9. New section                                                                     
          8-Tax amount equal to .5 percent of the value of                                                                      
          fishery taxed will be deposited into the general                                                                      
          fund.                                                                                                                 
                                                                                                                                
     Sec.  9.  Establishes  that  the revenue  from  the  one                                                                   
     percent tax  increase is deposited in the  general fund.                                                                   
     The   remaining    revenue   shall   be    shared   with                                                                   
    municipalities per the currently existing formula.                                                                          
                                                                                                                                
        · Current Sec 9 becomes the new Sec 10                                                                                  
                                                                                                                                
     Sec.10.  Establishes  that  the  revenue  from  the  one                                                                   
     percent tax  increase is deposited in the  general fund.                                                                   
     The  remaining revenue  shall  be  shared with  boroughs                                                                   
     per the currently existing formula.                                                                                        
                                                                                                                                
     New Sec  10-tax collected  under AS 43.77.055  paid into                                                                   
     separate   account   in  the   general   fund,  may   be                                                                   
     appropriated  by  the legislature  for  revenue  sharing                                                                   
     under AS 43.77.060.                                                                                                        
                                                                                                                                
     Sec.    11.   Transitional    language   allowing    for                                                                   
     regulations.                                                                                                               
     New  Sec.  11-Separately  account  for  and  deposit  .5                                                                   
     percent  of   the  value  of  fishery  taxed   under  AS                                                                   
     43.77.010(2)   (fish   landing/established)   into   the                                                                   
     Alaska seafood marketing fund.                                                                                             
                                                                                                                                
    Sec. 12. Section 11 above takes effect immediately.                                                                         
     New  Sec 12-Establishes  that the  revenue from  the one                                                                   
     percent tax  increase is deposited in the  general fund.                                                                   
     The   remaining    revenue   shall   be    shared   with                                                                   
    municipalities per the currently existing formula.                                                                          
                                                                                                                                
11:43:21 AM                                                                                                                   
                                                                                                                                
Co-Chair Neuman referred  to Section 1, lines  10 through 13,                                                                   
which addressed  the additional  base fee by  the commission.                                                                   
He  noted that  the  subsection  stated that  a  non-resident                                                                   
would pay an  annual resident surcharge. He  wondered whether                                                                   
there was a file  for any of the Carlson versus  State issues                                                                   
related to  charging different  rates for residents  and non-                                                                   
residents.                                                                                                                      
                                                                                                                                
Mr.  Brooks  replied  that  the  section  complied  with  the                                                                   
Carlson  Case. He  explained  that,  every three  years,  OMB                                                                   
calculated  a  differential, updates  the  differential,  and                                                                   
DOR assessed it against permits and licenses.                                                                                   
                                                                                                                                
Co-Chair Neuman wondered  why the words were  removed on page                                                                   
2, lines 2 and 3.                                                                                                               
                                                                                                                                
Mr. Brooks replied  that it had not been an  amendment put in                                                                   
by the department.                                                                                                              
                                                                                                                                
Co-Chair  Neuman asked  about Section  7, he  wondered how  a                                                                   
person could own a fisheries resource.                                                                                          
                                                                                                                                
Mr.  Brooks  replied   that  it  was  existing   language  in                                                                   
statute. He believed that it was fish once it's caught.                                                                         
                                                                                                                                
Co-Chair Neuman  assumed that the  captain of the  boat owned                                                                   
the caught fish.                                                                                                                
                                                                                                                                
Mr. Burnett  noted  that a fish  that was  caught outside  of                                                                   
Alaska waters,  was not under  the state's jurisdiction  when                                                                   
it was caught.                                                                                                                  
                                                                                                                                
Co-Chair Neuman asked  about Section 8 and  requested a chart                                                                   
showing the 50 percent municipal share was distributed.                                                                         
                                                                                                                                
Mr.  Burnett  was   happy  to  provide  information   to  the                                                                   
committee.                                                                                                                      
                                                                                                                                
Co-Chair  Thompson  asked  the   department  to  provide  the                                                                   
information to his office.                                                                                                      
                                                                                                                                
Vice-Chair Saddler  looked at slide 20, and  assumed that the                                                                   
fisheries business tax under established fisheries.                                                                             
                                                                                                                                
Mr. Burnett answered in the affirmative.                                                                                        
                                                                                                                                
Vice-Chair  Saddler  looked at  Section  4, and  wondered  if                                                                   
"tax rate on direct  marking value" was missing;  or was it a                                                                   
proposed increase the actual marking value of the fish.                                                                         
                                                                                                                                
Mr. Burnett replied that it was a typo.                                                                                         
                                                                                                                                
11:48:16 AM                                                                                                                   
                                                                                                                                
Representative  Pruitt  asked  if  there  were  any  ways  to                                                                   
legally avoid paying the tax.                                                                                                   
                                                                                                                                
Mr. Burnett responded that he did not know if any.                                                                              
                                                                                                                                
Representative  Pruitt   asked  for  explanation   about  the                                                                   
attempt to hide taxes behind an LLC.                                                                                            
                                                                                                                                
Mr. Burnett replied  that it was not unusual  for a processor                                                                   
to  pay  commercial  fisherman  a  set  fee  when  fish  were                                                                   
purchased in  season. The tax  was paid on the  full payment.                                                                   
He remarked that there was a concern about the                                                                                  
                                                                                                                                
Representative  Pruitt  asked  if  there  was  something  the                                                                   
legislature needed to do to "plug the hole?"                                                                                    
                                                                                                                                
Mr. Burnett did  not think there was anything that  had to be                                                                   
changed in the structure.                                                                                                       
                                                                                                                                
11:53:49 AM                                                                                                                   
                                                                                                                                
Vice-Chair  Saddler  referred  to  slide 19,  and  noted  the                                                                   
assertion that  the tax  burden would not  be passed  down to                                                                   
the buyers.                                                                                                                     
                                                                                                                                
Mr.  Burnett  replied that  the  price  was passed  onto  the                                                                   
commercial fisheries.                                                                                                           
                                                                                                                                
Vice-Chair Saddler  wondered whether "buyer" referred  to the                                                                   
last buyer or the first buyer.                                                                                                  
                                                                                                                                
Mr. Burnett  replied that "buyer"  referred to both  the last                                                                   
and first buyer.                                                                                                                
                                                                                                                                
Vice-Chair  Saddler felt  unsure  about  the assumption  that                                                                   
the  cost would  not  be passed  down  to  the purchaser.  He                                                                   
wondered why  the buyer would  not bear  the cost of  the tax                                                                   
increase.                                                                                                                       
                                                                                                                                
Mr. Burnett  stated that  in except for  a few markets  there                                                                   
was  very  little  power  to  sell  beyond  what  the  market                                                                   
dictates.                                                                                                                       
                                                                                                                                
Representative Gara  stated that he  would like to look  at a                                                                   
trawler tax.                                                                                                                    
                                                                                                                                
Co-Chair   Thompson  indicated   that   there   would  be   a                                                                   
discussion regarding  the portion of the bill  that addressed                                                                   
the lifting of the CFEC cap.                                                                                                    
                                                                                                                                
BENJAMIN  BROWN,  COMMISSIONER,  COMMERCIAL  FISHERIES  ENTRY                                                                   
COMMISSION (via teleconference), introduced himself.                                                                            
                                                                                                                                
11:58:13 AM                                                                                                                   
                                                                                                                                
Representative  Wilson asked  why  the cap  would be  removed                                                                   
without  inserting the  current  regulation  to know  exactly                                                                   
the payment, and not be arbitrarily changed.                                                                                    
                                                                                                                                
Mr. Brown replied  that currently, the statute  provided that                                                                   
the fees for  permits would be set to reflect  the reasonable                                                                   
rate  of  return  in  the  fishery.   He  remarked  that  the                                                                   
regulation  interpreted  that  statute  as four-tenths  of  1                                                                   
percent  of the average  value  of the permit  for the  three                                                                   
years  prior to  the  year in  which fees  were  set; or  the                                                                   
average  of  growth earnings  in  a  fishery with  no  permit                                                                   
values.                                                                                                                         
                                                                                                                                
Representative   Wilson  asked   if  the   concerns  of   the                                                                   
fishermen could be met through a regulation change.                                                                             
                                                                                                                                
Mr. Brown replied in the affirmative.                                                                                           
                                                                                                                                
Representative Munoz  queried the impact on the  skipper with                                                                   
the removal of the cap.                                                                                                         
                                                                                                                                
Mr. Brown conveyed  that the permit cost was  associated with                                                                   
every skipper.                                                                                                                  
                                                                                                                                
12:02:27 PM                                                                                                                   
                                                                                                                                
BRUCE   TWOMLEY,   CHAIRMAN,   COMMERCIAL   FISHERIES   ENTRY                                                                   
COMMISSION,  explained  that  the  fees applied  to  all  the                                                                   
permits.  He stated  that  the permit  holders  who would  be                                                                   
affected by  removing the  cap did not  hold a limited  entry                                                                   
permit in  Alaska. He stated  that the  fees would be  set at                                                                   
four-tenths  of 1 percent  of the average  catch of  a permit                                                                   
in a  particular fishery. He  stressed that the  figures were                                                                   
applied  to the  fee structure,  which had  40 categories  of                                                                   
fees.                                                                                                                           
                                                                                                                                
Representative Wilson  felt that it was not  about generating                                                                   
more  capital,  and  felt that  the  smaller  fishermen  were                                                                   
paying  more based  on their catch  because  of the cap.  She                                                                   
felt  that  it   was  an  issue  of  fairness,   rather  than                                                                   
increased revenue.                                                                                                              
                                                                                                                                
Mr.  Twomley explained  that  fishermen  operating below  the                                                                   
cap were subject  to the formula. He noted that  there were a                                                                   
number of  fishermen operating within  the cap who  would pay                                                                   
higher fees in the event that the cap was removed.                                                                              
                                                                                                                                
12:05:03 PM                                                                                                                   
                                                                                                                                
Representative  Wilson  wondered  how  many boats  above  the                                                                   
3000 cap were Alaskan boats versus out of state boats.                                                                          
                                                                                                                                
Mr. Twomley  referred to  an analysis  that provided  figures                                                                   
related to the  question. He furthered that there  was also a                                                                   
spreadsheet  (copy  on file),  which  identified  all of  the                                                                   
vessels identifying the effected permit holders.                                                                                
                                                                                                                                
Representative  Munoz  asked how  many  of the  vessels  used                                                                   
Alaska stickers, who may be home ported in Alaska.                                                                              
                                                                                                                                
Mr. Twomley looked to the analysis.                                                                                             
                                                                                                                                
Representative Munoz wondered how to read the percentage.                                                                       
                                                                                                                                
Mr. Twomley thought he had information readily available.                                                                       
                                                                                                                                
Representative  Wilson  wondered  how  the  $3000  limit  was                                                                   
impacted by the percentages.                                                                                                    
                                                                                                                                
Mr.  Twomley  replied   that  it  applied  to   the  captains                                                                   
operating  on various vessels.  He stressed  that it  was the                                                                   
overall  percentage  distributed   between  Alaska  and  non-                                                                   
Alaska  captains.  He  did  not  believe  that  there  was  a                                                                   
distribution by specific vessel available.                                                                                      
                                                                                                                                
Representative Pruitt  noted that 88 percent of  the foregone                                                                   
revenue was non-resident                                                                                                        
                                                                                                                                
Mr. Twomley responded  that the non-resident  captains in the                                                                   
class  represented  88  percent  of the  total  captains.  He                                                                   
stated that resident captains represented 11.8 percent.                                                                         
                                                                                                                                
12:09:33 PM                                                                                                                   
                                                                                                                                
Representative   Wilson  queried  a   way  to  see   who  was                                                                   
benefitting  the most  from  the resources,  who  may not  be                                                                   
paying  back to the  royalty.  She wanted  to know where  the                                                                   
fish was processed.                                                                                                             
                                                                                                                                
Mr. Twomley  responded that  the focus  was on the  captains.                                                                   
He also  noted that  the particular  affected fisheries  were                                                                   
also  identified.  He  noted  that  the  specific  identified                                                                   
vessels  had permits;  and  showed particular  fisheries.  He                                                                   
remarked that  the value  of the  fisheries was reflected  in                                                                   
Table 2.                                                                                                                        
                                                                                                                                
Representative Wilson queried the foregone revenue.                                                                             
                                                                                                                                
Mr. Twomley replied that the figure was $2.2 million.                                                                           
                                                                                                                                
Representative  Wilson  surmised that  the  $2.2 million  was                                                                   
from non-Alaskans.                                                                                                              
                                                                                                                                
Mr.  Twomley replied  that  the  larger percentage  was  from                                                                   
non-Alaska based vessels and non-Alaskan captains.                                                                              
                                                                                                                                
Representative  Gara requested  a separate  rate for  factory                                                                   
trawlers.                                                                                                                       
                                                                                                                                
Co-Chair  Thompson stated  that  the committee  would try  to                                                                   
get an answer from the dept.                                                                                                    
                                                                                                                                
Representative Munoz  felt that the fee cap  issue related to                                                                   
the permits to the factory.                                                                                                     
                                                                                                                                
Mr.  Twomley  noted  that  the  overall  effective  date  was                                                                   
immediately effective.  He stressed  that changing a  fee for                                                                   
a fishery  was difficult,  and requested  that the  effective                                                                   
date be  moved to  January 1. He  remarked that  the language                                                                   
was  adopted following  the Carlson  Case, and  felt that  it                                                                   
was  useful  direction   for  the  commission.   He  did  not                                                                   
understand why that language was deleted.                                                                                       
                                                                                                                                
Vice-Chair Saddler  wondered if the effective  date should be                                                                   
January 1, 2016.                                                                                                                
                                                                                                                                
Mr.  Twomley  replied in  the  negative.  He stated  that  he                                                                   
wanted the effective date to be January 1, 2017.                                                                                
                                                                                                                                
Vice-Chair  Saddler queried  the  reason for  the request  to                                                                   
change the effective date.                                                                                                      
                                                                                                                                
Mr.  Twomley  replied  that  the   permits  were  sold  on  a                                                                   
calendar year basis.                                                                                                            
                                                                                                                                
CSHB 251  (FIN) was HEARD and  HELD in committee  for further                                                                   
consideration.                                                                                                                  
                                                                                                                                
Co-Chair Thompson thanked the presenters. He reviewed the                                                                       
agenda for the following day.                                                                                                   
                                                                                                                                
Co-Chair Thompson recessed the meeting to a call of the                                                                         
chair [Note: the meeting never reconvened].                                                                                     
                                                                                                                                

Document Name Date/Time Subjects
HB 251 CFEC 16.02.19 Gho memo on fee ceiling.pdf HFIN 5/3/2016 10:30:00 AM
HB 251
HB 251 CFEC vessels affected by removal of CFEC fee ceiling.pdf HFIN 5/3/2016 10:30:00 AM
HB 251
HB 251 CS WORKDRAFT FIN v.E.pdf HFIN 5/3/2016 10:30:00 AM
HB 251
HB251 Sponsor Statement - Governor's Transmittal Letter.pdf HFIN 5/3/2016 10:30:00 AM
HB 251
HB251 Sectional Analysis.pdf HFIN 5/3/2016 10:30:00 AM
HB 251
HB251 Supporting Documents - DOR and DFG Response to House Fisheries - 2.11.16.pdf HFIN 5/3/2016 10:30:00 AM
HB 251
HB251 Supporting Documents - DOR Response to House Fisheries Committee - 3.21.16.pdf HFIN 5/3/2016 10:30:00 AM
HB 251
HB251 Supporting Documents - DOR TAX Forms Electronic Filing Statistics.pdf HFIN 5/3/2016 10:30:00 AM
HB 251
HB251 Supporting Documents - Tax presentation SB135-HB251 Fish Tax 1-22-16.pdf HFIN 5/3/2016 10:30:00 AM
HB 251
SB 135
HFIN Tax presentation HB 251 Fish Tax 4-29-16 ak.pdf HFIN 5/3/2016 10:30:00 AM
HB 251
AWTA oppostion to HB251.pdf HFIN 5/3/2016 10:30:00 AM
HB 251
HB 251 - UFA comments for Hse Fin 050416.pdf HFIN 5/3/2016 10:30:00 AM
HB 251
HB 251 PVOA Oppose HB 249 CS Version G (2).pdf HFIN 5/3/2016 10:30:00 AM
HB 249
HB 251
HB251 - CFEC Cap -Patrick Odonnell 050416.pdf HFIN 5/3/2016 10:30:00 AM
HB 251
HB 251 DOR Response to House Finance Committee - 5.3-4.16.pdf HFIN 5/3/2016 10:30:00 AM
HB 251
HB 251 DOR Response 2015 Shared Tax Report.pdf HFIN 5/3/2016 10:30:00 AM
HB 251