Alaska Statutes Title 43. Revenue and Taxation § 43.76.012. One percent salmon enhancement tax
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(a) A person holding a limited entry permit under AS 16.43 shall pay a salmon enhancement tax at the rate of one percent of the value of salmon, as defined in AS 43.75.290, that the person removes from the state or transfers to a buyer in the state. The buyer shall collect the salmon enhancement tax at the time the salmon is acquired by the buyer.
(b) A one percent salmon enhancement tax may only be levied or collected under (a) of this section
(1) in a region designated by the commissioner of fish and game for the purpose of salmon production under AS 16.10.375;
(2) if there exists in the region an association determined by the commissioner of fish and game to be a qualified regional association under AS 16.10.380; and
(3) if the qualified regional association approves the one percent salmon enhancement tax under AS 43.76.015.
Cite this article: FindLaw.com - Alaska Statutes Title 43. Revenue and Taxation § 43.76.012. One percent salmon enhancement tax - last updated January 01, 2022 | https://codes.findlaw.com/ak/title-43-revenue-and-taxation/ak-st-sect-43-76-012/
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