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Alaska Statutes Title 43. Revenue and Taxation § 43.77.010. Landing tax

Current as of January 01, 2025 | Updated by Findlaw Staff

A person who engages or attempts to engage in a floating fisheries business in the state and who owns a fishery resource that is not subject to AS 43.75 but that is brought into the jurisdiction of, and first landed in, this state is liable for and shall pay a landing tax on the value of the fishery resource. The amount of the landing tax is

(1) for a developing commercial fish species, as defined under AS 43.75.290, one percent of the value of the fishery resource at the place of landing;

(2) for a fish species other than a developing commercial fish species, three percent of the value of the fishery resource at the place of the landing.

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Cite this article: FindLaw.com - Alaska Statutes Title 43. Revenue and Taxation § 43.77.010. Landing tax - last updated January 01, 2025 | https://codes.findlaw.com/ak/title-43-revenue-and-taxation/ak-st-sect-43-77-010/

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