Alaska Statutes Title 43. Revenue and Taxation § 43.76.399. Definitions

(1) “buyer” means a person who acquires possession of fishery resources from the person who caught the fishery resources regardless of whether there is an actual sale of the fishery resources but excluding a transfer to a person engaged solely in interstate transportation of goods for hire;

(2) “fishery” has the meaning given in AS 16.43.990;

(3) “qualified regional seafood development association” means an association designated as qualified under AS 44.33.065(a);

(4) “seafood development region” means a region established under AS 44.33.065(b).