Alaska Statutes Title 43. Revenue and Taxation § 43.76.210. Definitions

(1) “administrative area” means an area established by the Alaska Commercial Fisheries Entry Commission under AS 16.43.200 for regulating and controlling entry into fisheries using dive gear;

(2) “buyer” means a person who acquires possession of a fishery resource from the person who caught the fishery resource, regardless of whether there is an actual sale of the fishery resource, but does not include a person engaged solely in interstate transportation of goods for hire;

(3) “fishery resource” means fish, shellfish, or marine invertebrates taken or landed under the authority of a limited entry permit or interim-use permit issued under AS 16.43 for dive gear;

(4) “qualified regional dive fishery development association” means an association that is qualified under AS 16.40.240;

(5) “value” has the meaning given in AS 43.75.290.