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 AS 09.25.100, as repealed and reenacted under sec. 148(c), ch. 87, SLA 1997, 08 is amended to read: 09 (a) Information in the possession of the Department of Revenue that discloses 10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