OFFICE OF THE LIEUTENANT GOVERNOR ALASKA MEMORANDUM
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1 Byron Mallott Lieutenant Governor State Capitol Juneau, Alaska 998 l l Fax TGOV.ALASKA.GOV 530 West 7 h Ave, Suite 1700 Anchorage, Alaska 9950 I L T.GOVERNOR@ALASKA.GOV OFFICE OF THE LIEUTENANT GOVERNOR ALASKA MEMORANDUM TO: FROM: DATE: RE: Dan DeBartolo, Department of Revenue Scott Meriwether, Office of the Lieutenant Governor ~ September 26, 2016 Filed Permanent Regulations: Department of Revenue Regulations re: common property fishery assessment rate for Hidden Falls Hatchery (15 AAC (e)(5)) Attorney General File: JU Regulation Filed: September 22, 2016 Effective Date: October 22, 2016 Print: 220,January 2017 cc with enclosures: Linda Miller, Department of Law Dianne Blumer, Administrative Regulation Review Committee Judy Herndon, LexisNexis
2 ORDER ADOPTING CHANGES TO REGULATIONS OF THE DEPARTMENT OF REVENUE The attached one page of regulations, dealing with Common Property Fishery Assessment, is adopted and certified to be a correct copy of the regulation changes that the Department of Revenue adopts under the authority of AS and after compliance with the Administrative Procedure Act (AS 44.62), specifically including notice under AS and and opportunity for public comment under AS This action is not expected to require an increased appropriation. Although no public comments were received, the Department of Revenue paid special attention to the cost to private persons of the regulatory action being taken. The regulation changes adopted under this order take effect on the 30th day after they have been filed by the lieutenant governor, as provided in AS Date: ommissioner Department of Revenue FILING CERTIFICATION Byr n Mallott, Lieutenant Governor for the State of Alaska, certify that' on.aj~~~u;~~~~~- ' 201'._, at~-, I filed the attached regulations according to the provi ions of AS L ieu~ Effective: Och,~er 22, 2"lb ; Register:
3 ,,.,..., Register 2Z.o,JD.fl.,.. 201~~ - <V REVENUE 15 AAC l (e) is amended to read: ~0;:,. ;l ( e) The common property fishery assessment rate for Hidden Falls Hatchery is.:~:c-jr ))) J (1) 20 percent for calendar year 2012; fl~ ~IL (2) 20 percent for calendar year 2013; C), ~ ''..t<.jr)jj) (3) 20 percent for calendar year 2014; [AND] (4) c:?ents per pound for calendar year 201~ and!@:"} '-.:._; (5) ~ents per pound for calendar year (Eff. 6/24/2012, Register 202; am (I( )tal ~ dl; AMA..~...jtrt. ;du. ~ J~)' 5/23/2013, Register 206; am 6/14/2014, Register 210; am 12/26/2014, Register 212; am ~15, Register 215; am I 0 Ill /Zc 1 f Register 2"2.o ) Authority: AS ~~~~--~~~~~---/ 1
4 MEMORANDUM State of Alaska Department of Law To: Hon. Byron Mallott Lieutenant Governor Date: September 22, 2016 File No.: JU From:..,-... j (J <) Q _ Tel. No.: Steven C. Weaver ~ ~ R" Sr. Assistant Attorney General and Assistant Regulations Attorney Legislation and Regulations Section Regulations re: common property fishery assessment rate for Hidden Falls Hatchery (15 AAC (e)(5)) We have reviewed the attached regulations from the Department of Revenue against the statutory standards of the Administrative Procedure Act. I have reviewed this project under a specific delegation dated September 16, 2016 from the Regulations Attorney. The regulations update the common property fishery assessment rate for the Hidden Falls Hatchery, and levy a flat rate on each pound of salmon harvested in the area, as allowed under amendments to AS (c) and (d) enacted under secs. 1and2, ch. 69, SLA 2014 (HCS CSSB 71(FIN) am H). For calendar year 2016, the flat rate is unchanged from the 2015 rate. We find no legal problems. This memorandum constitutes the written statement of approval under AS (b) and (c) that authorizes your office to file the attached regulations. The July 30, 2016 public notice and the September 9, 2016 adoption order both state that this action is not expected to require an increased appropriation. Therefore, a fiscal note under AS is not required. We have made some technical corrections to the regulations m accordance with AS , as shown on the attached copy. sew cc w/enc: (via ) Hon. Randall Hoffbeck, Commissioner Department of Revenue
5 MEMORANDUM State of Alaska Department of Law To: Hon. Randall Hoffbeck, Commissioner Department of Revenue Date: September 22, 2016 File No.: JU From: _ j Tel.No.: Steven C. Weaver ><l c~ Re: Sr. Assistant Attorney General and Assistant Regulations Attorney Legislation and Regulations Section Regulations re: common property fishery assessment rate for Hidden Falls Hatchery (15 AAC (e)(5)) Under AS , we have reviewed the attached changes by the Department of Revenue and approve the changes for filing by the lieutenant governor. I have reviewed this project under a specific delegation dated September 16, 2016 from the Regulations Attorney. You might wish to contact the lieutenant governor's office to confirm the filing date and effective date of the attached regulations changes. The July 30, 2016 public notice and the September 9, 2016 adoption order both state that this action is not expected to require an increased appropriation. Therefore, a fiscal note under AS is not required. We have made some technical corrections to the regulations m accordance with AS , as shown on the attached copy. sew cc w/enc: (via ) Dan DeBartolo, Regulations Contact Department of Revenue Janis Hales Tax Division Department of Revenue Christopher D. Peloso, Assistant Attorney General Commercial and Fair Business Section
6 MEMORANDUM State of Alaska Department of Law TO: Hon. Byron Mallott Lieutenant Governor DATE: September 16, 2016 FILE NO.: JU FROM : ~ Susan R. Pollard Chief Assistant Attorney General & Regulations Attorney Legislation/Regulations Section-Juneau TELEPHONE NO.: SUBJECT: Specific delegation of authority regarding regulations review on Department of Revenue regulations re: common property fishery assessment rate for Hidden Falls Hatchery (15 AAC (e)(5)) By this memorandum, I am delegating my authority as Regulations Attorney under AS to Assistant Attorney Genera~ Steven C. Weaver for the above-referenced regulations project. Under this delegation of authority, Steven Weaver has my full authority under AS to conduct the legal review under AS and take necessary actions on this regulations project. sew If you have questions, please let me know. cc w/enc: Scott C. Meriwether, AAC Coordinator Office of the Lieutenant Governor Steven C. Weaver Sr. Assistant Attorney General & Assistant Regulations Attorney Legislation/Regulations Section-Juneau
7 AFFIDAVIT OF NOTICE OF PROPOSED REGULATION AND FURNISHING OF ADDITIONAL INFORMATION I, Janis Hales, Income & Excise Tax Specialist, of the Department of Revenue, being sworn, state the following: As required by AS , notice of the proposed adoption of changes to 15 AAC (e) concerning the annual tax rate for the common property fishery has been given by being (1) published in a newspaper or trade publication; (2) furnished to interested persons; (3) furnished to appropriate state officials; (4) furnished to the Department of Law, along with a copy of the proposed regulation; (5) furnished electronically to incumbent State of Alaska legislators; (6) furnished to the Legislative Affairs Agency, Division of Legal and Research Services; (7) posted on the Alaska Online Public Notice System as required by AS l 75(a)(l) and (b) and (a)(l); (8) furnished electronically, along with a copy of the proposed regulation, to the Legislative Affairs Agency, the chair of the Finance Committee of the Alaska Senate and House of Representatives, the Administrative Regulation Review Committee, and the legislative council. As required by AS , additional regulation notice information regarding the proposed adoption of the regulation changes described above has been furnished to interested persons and those in (5) and (6) of the list above. The additional regulation notice information also has been posted on the Alaska Online Public Notice System. Subscribed and sworn to before me at A_n""""e;,'"--h_o...,_("=a~5+e,,,~B~l_as~le.-o... on 9(16(16 [NOTARY SEAL] Notary Public in and for the State of Alaska STATE OF ALASKA~ NOTARY PUBLIC.,,. : K. Fletcher. ~. My Commission Expires with office. SEP 1 g 2016 Tax rnvi~lon JNU
8 AFFIDAVIT OF AGENCY RECORD OF PUBLIC COMMENT I, Janis Hales, Income & Excise Tax Specialist for the Department of Revenue, being duly sworn, state the following: The Department of Revenue did not receive any factual or other substantive information that was submitted in writing as public comment and that was relevant to the accuracy, coverage, or other aspect of the Department of Revenue regulation on the 2016 Common Property Fishery tax rate. Date: Cf / 1.t.t { Lb I & ales, Income & Excise Tax Specialist Subscribed and sworn to before me at Anchor~ e... 1 Ala.sk_g,_ on q l 14 I I ~,.....""'-'-=...;.;;;;;,.,_---'-'---"-""-'-'=---->L ( datj) [NOTARY SEAL] Notary Public in and for the State of Alaska STAT OF ALASKA.. NOTARY PUBLIC.. K. Fletcher ~ My Commission Expires with office.
9 NOTICE OF PROPOSED CHANGES TO COMMON PROPERTY FISHERY ASSESSMENT IN THE REGULATIONS OF THE DEPARTMENT OF REVENUE Brief Description: The Department of Revenue proposes to adopt regulation changes in the area of common property assessment rates for calendar year The Department of Revenue proposes to adopt regulation changes in Title 15, Chapter 116 of the Alaska Administrative Code, dealing with the Common Property Fishery Assessment, including the following: (1) 15 AAC (c) will be amended to establish the 2016 Common Property Fishery Assessment rate for Hidden Falls Hatchery. You may comment on the proposed regulation changes, including the potential costs to private persons of complying with the proposed changes, by submitting written comments to Janis Hales at the Department of Revenue at 550 West 7th Avenue, Suite 500, Anchorage, Alaska. Additionally, the Department of Revenue will accept comments by electronic mail at The comments must be received not later than 4:00 p.m. on September 1, You may submit written questions relevant to the proposed action to Janis Hales by electronic mail or print at the addresses above. The questions must be received at least 10 days before the end of the public comment period. The Department of Revenue will aggregate its response to substantially similar questions and make the questions and responses available at If you are a person with a disability who needs a special accommodation in order to participate in this process, please contact Janis Hales at or (907) not later than August 15, 2016_to ensure that any necessary accommodation can be provided. A copy of the proposed regulation changes is available on the Alaska Online Public Notice System and by contacting Janis Hales at (907) or go to ka.gov under Regulations, Other Taxes, Proposed Regulations. After the public comment period ends, the Department of Revenue will either adopt the proposed regulation changes or other provisions dealing with the same subject, without further notice, or decide to take no action. The language of the final regulation may be different from that of the proposed regulation. You should comment during the time allowed if your interests could be affected. Statutory authority: AS Statutes being implemented, interpreted, or made specific: AS Fiscal information: The proposed regulation changes are not expected to require an increased appropriation.
10 Date
11 ADDITIONAL REGULA TIO NS NOTICE INFORMATION (AS ( d)) 1. Adopting agency: Department of Revenue 2. General subject of regulation: Common Property Fishery Assessment Regulations 3. Citation ofregulation (may be grouped): 15 AAC Department of Law file number, if any JU Reason for the proposed action: ( ) compliance with federal law ( ) compliance with new or changed state statute ( ) compliance with court order (X) development of program standards ( ) other: 6. Appropriation/Allocation: Tax Division 7. Estimated annual costs in the aggregate to comply with the proposed action to: Private Persons: $0 Other State Agencies: $0 Municipalities: $0 8. Cost of implementation to the state agency and available funding (in thousands of dollars): Initial Year Subsequent FY 16 Years Operating Cost $0 $0 Capital Cost $0 $ Federal receipts $0 $ General fund match $0 $ General fund $0 $ General fund/ program 1037 General fund/ mental health Other $0 $0 $0 $0 $0 $0 9. The name of the contact person for the regulations: Name Janis Hales Title Income & Excise Tax Specialist Address 550 West 7th Avenue, Suite 500 Anchorage, AK Telephone (907) address janis.hales@alaska.gov 10. The origin of the proposed action: _ X _ staff of state agency federal government general public petition for regulation change other (please list)
12 11. Date: --+{ "L7 { -z.dl b Prepared by: Name: Title: Telephone: ft'~ rtla h ir- Janis Hales Income & Excise Tax Specialist, Tax Division (907)
13 $ AFFIDAVIT OF PUBLICATION STATE OF ALASKA THIRD JUDICIAL DISTRICT Emma Dunlap being first duly sworn on oath deposes and says that he/she is a representative of the Alaska Dispatch News, a daily newspaper. That said newspaper has been approved by the Third Judicial Court, Anchorage, Alaska, and it now and has been published in the English language continually as a daily newspaper in Anchorage, Alaska, and it is now and during all said time was printed in an office maintained at the aforesaid place of publication of said newspaper. That the annexed is a copy of an advertisement as it was published in regular issues (and not in supplemental form) of said newspaper on July 30, 2016 and that such newspaper was regularly distributed to its subscribers during all of said period. That the full amount of the fee charged for the foregoing publication is not in excess of the rate charged private individuals. Signed Subscribed and sworn to before me this 1st day of August, 2016 ~~56YJ Notary Public in and for The State of Alaska. Third Division Anchorage, Alaska MY COMMISSION EXPIRES ~/d-~/ do 19 r t NOTICE OF PROPOSED CHANGES TO COMMON PROPERTY FISHERY ASSESSMENT IN THE REGULATIONS OF THE DEPARTMENT OF REVENUE Brief Description: The Department of Revenue proposes to adopt regulation changes in the area of common property assessment rates fdr calendar year The Departr(lent of Revenue proposes to adopt regulation changes in Title 15, c11apter 116 of the Alasl<a APITJl'11stratlve code~ deallh& wl~h the common Propertv Fisbery Assessment, lntll.lding the 1ollowUig: 11) 15 AAC (c) will be amended to establish the tommon Property Fishery Msessment rate for Hidden Falls Hatchery. You may comment on the ~roposed regulation changes, Including the petentlal costs to private persons of complying wltn the proposed changes, by submitting written comments to Janis Hales at the Oepartment of Revenue at 550 west 7th Avenue, Suite 500, Anchorage, Alaska. Additionally, the Department or Revenue will accept comments by electronic mall at janls.hales@alaska.gov. The comments must be received not laterthan 4:00 p.m. on September 1, You may submit written questions r~!evant to the proposed action to Janis Hales by electronic mail or print at the adcrtesses above. The questions must be received at least 10 days before the er\d of the public comment period. The Department of Revenue will aggregate lis tesponse to substantially similar questions and ma~e the questions and responses available at If you are. a person with a disability who needs a special accommodation In order to participate In this process 4 please contact Janis Hales at lanis.hales@alaska.gov or (907) not later than August 15, 201'6 to ensure that any necessary accommodation can be provided. A copy or the proposed regulation c11anges is available on the Alaska Online Public N"otlce system and by contacting Janis Hales at <?P7l or go to under Regulations, Oth~r Taxes, Proposed"Regulat\ons. After the public comment period ends, the Department of Revenue will either adopt 1he prope'sed regulation changes or other provisions dq.allpg with the'same suoject, without further notice, or decide to take no action. The langl!age of tne flnal regulation may be different from that of the proposed regulation. You should comment during the time allowed 11 your lnterests could be affected. Statutory authority: AS Statutes being implemented, interpreted, or made specific: AS Fiscal Information: The proposed regulation changes are not expected to require an increased appropriation. 7/27/2016 Division Published: July 30, 2016 Ken Alper, Director, Tax Notary Public BRITNEY L. THOMPSON :~. ;:' ~. State of Alaska :l,omm1 ssion Expires Feb 23 2 /-- 019
OFFICE OF THE LIEUTENANT GOVERNOR ALASKA MEMORANDUM
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