After December 31, 1980, a person claiming a deduction under 15 AAC 75.030 for a fisheries resource processed for another fisheries business shall include in his return a schedule, using the form provided by the department, which shows the following information:

1. (1) name, address, and fisheries business license number of each fisheries business for whom processing is done; and
2. (2) pounds of fisheries resource processed for the fisheries business, by species.

(Eff. 9/18/81, Register 80)

Authority: AS 43.05.080, AS 43.75.015