Chapter 5.40 -- Fish Processing Business Tax

Sections:

Article 1. Levy; General Provisions

   5.40.110   Definitions.

   5.40.115   Fish processing business tax levied.

   5.40.116   Determination of rate of levy.

   5.40.117   Annual tax credit.

   5.40.120   Exclusion from fish processing business tax.

   5.40.125   Regulations; Forms; Rulings.

Article 2. Licensing; Returns and Payment; Records

   5.40.210   License required.

   5.40.215   Monthly return; Tax payments.

   5.40.220   Under- or overpayment of tax.

   5.40.225   Returns confidential; Exceptions.

   5.40.230   Preservation and examination of books and records; Investigations.

Article 3. Enforcement; Appeals; Violations; Penalties

   5.40.310   Estimated taxes upon non-filing of return or refusal to all examination.

   5.40.315   Civil penalties.

   5.40.320   Delinquent tax lien.

   5.40.325   Enforcement.

   5.40.330   Appeals.

   5.40.335   Criminal violations; Penalties.