Alaska Statutes Title 43. Revenue and Taxation § 43.76.220. Salmon fishery assessment
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(a) A salmon fishery assessment shall be levied on the value of the salmon sold in a salmon fishery. The rate of the assessment, not to exceed five percent, and the termination date of the assessment shall be determined by an election under AS 43.76.230.
(b) A salmon fishery assessment may only be levied or collected on salmon sold in a fishery if
(1) there exists for that fishery an association determined by the commissioner of fish and game to be a qualified salmon fishery association under AS 16.40.250; and
(2) the rate of the salmon fishery assessment is determined by an election under AS 43.76.230.
Cite this article: FindLaw.com - Alaska Statutes Title 43. Revenue and Taxation § 43.76.220. Salmon fishery assessment - last updated January 01, 2022 | https://codes.findlaw.com/ak/title-43-revenue-and-taxation/ak-st-sect-43-76-220/
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