AK SB63

Repeals fisheries business tax allocations and refunds to municipalities under AS 43.75 and AS 43.77, effective for taxes levied on and after January 1, 2018.

Eliminates revenue sharing provisions for the fishery resource landing tax and removes municipalities from receiving payments based on fisheries business taxes.

Modifies harbor facility grant fund eligibility by removing shared fisheries business taxes (AS 29.60.450, AS 43.75.130, and AS 43.75.137) as acceptable matching funds for municipalities.

Suspends all allocations and refunds to municipalities during fiscal year 2020.

Makes sections 1-5 retroactive to January 1, 2019, with remaining provisions taking effect immediately under AS 01.10.070(c).