Instructions for 2014 Alaska Dive Fishery Management
Assessment Form
ACH Debit (EFT) - OTIS accommodates Automated
What is the Dive Fishery Management
Clearing House (ACH) debit payments. If your bank
Assessment?
account has a debit block, your online payment request
will be rejected by your bank. Rejected payments may
The dive assessment is levied on geoduck, sea
result in late payment penalties and/or interest.
cucumber and sea urchin that are harvested in
Southeast Management Area A.
If you think your bank account has a debit block,
contact your bank before making an online payment to
How is the assessment calculated?
register the State of Alaska as an authorized ACH debit
The assessment is based upon a percentage of the
originator. The company ID for the Alaska Department
value of the fishery resources. For unrelated buyers,
of Revenue is 0000902050.
value means the actual price paid to the fisherman,
including indirect consideration such as amounts paid
Credit Cards or ACH Credit - OTIS cannot accept
or provided for fuel, supplies, gear, ice, handling, tender
credit card or ACH credit transactions for this tax
and delivery fees. For related buyers or fishermen
program.
who export their catch or sell to unlicensed buyers,
value is defined as the “market value” of the resource.
Wire Transfers - If you are paying by wire transfer,
log on to the OTIS website at for
“Market value” means the prevailing price paid for
instructions.
fisheries resources of like kind and quality by fisheries
businesses in the same market area to fishermen who
Checks - Note that if your total payment exceeds
own their vessels.
$100,000 you are required to pay electronically or by
wire transfer. If you are paying by check, make your
The assessment is computed after multiplying the
check payable to the State of Alaska and mail it with
value of the resource by the applicable assessment
your return to:
rate. The rate for sea cucumber is 5%. The rate for
geoduck and sea urchin is 7%.
TAX DIVISION
ALASKA DEPARTMENT OF REVENUE
Who remits the assessment?
PO BOX 110420
Licensed buyers who purchase geoduck, sea cucumber
JUNEAU AK 99811-0420
and sea urchin harvested in Southeast Management
Area A collect the assessment from fishermen and
remit the assessment to the Department of Revenue.
When is the assessment due?
Licensed buyers who purchase geoduck, sea
Fishermen (including direct market license holders,
cucumber and/or sea urchin from fishermen who
catcher sellers, catcher exporters and catcher
harvested in Southeast Management Area A must file
processors) remit the assessment directly to the
for each quarter that resources are acquired. The due
Department of Revenue on geoduck, sea cucumber
dates are as follows:
and sea urchin that are harvested in Southeast
Management Area A and that are sold to unlicensed
Quarter
Due Date
buyers or that are exported from the state.
Jan – Mar
April 30, 2014
Apr – Jun
July 31, 2014
Payment
Jul – Sep
October 31, 2014
Pay your taxes using the Online Tax Information
Oct – Dec
February 2, 2015
System (OTIS) at . Note that you
must be an existing taxpayer with the Tax Division
Licensed buyers should check the “Licensed Buyer”
to pay electronically. If you are a first-time taxpayer,
box and indicate the year dive fisheries resources were
contact the Tax Division at (907) 465-2320 or visit
purchased. Check the appropriate box representing
for information.
the quarter you purchased a dive fishery resource and
0405-580i Rev 12/20/13 page 1