00                             HOUSE BILL NO. 468                                                                          
01 "An Act relating to the definition of 'processing' for the purposes of the fishery business                             
02 tax."                                                                                                                   
03 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA:                                                                
04    * Section 1.  AS 43.75.290(4) is amended to read:                                                                  
05                 (4)  "fisheries business" means a person who engages in processing                                      
06       fisheries resources for sale by freezing, cooking, salting, or other method and includes                          
07       but is not limited to canneries, cold storages, freezer ships, and processing plants; in                      
08       this paragraph, "processing" does not include decapitating shrimp, shucking                                   
09       scallops, or gutting, gilling, sliming, or icing a fisheries resource if the activity is                      
10       solely for the purpose of maintaining the quality of the fresh shrimp, scallop, or                            
11       other fisheries resource;