(a) A person holding a limited entry permit or interim-use permit under AS 16.43 shall pay a seafood development tax at the rate of one percent of the value, as defined in AS 43.75.290 , of fishery resources taken in a fishery that the person removes from the state or transfers to a buyer in the state.
(b) A one percent seafood development tax on fishery resources taken in a fishery may only be levied and collected under (a) of this section if
(1) the commissioner of commerce, community, and economic development has designated an organization to be the qualified regional seafood development association for the seafood development region in which the fishery occurs; and
(2) the one percent seafood development tax for the fishery is approved under AS 43.76.370 .
Section: Previous 43.76.350 43.76.355 43.76.360 43.76.365 43.76.370 43.76.375 43.76.380 43.76.385 43.76.390 43.76.399 NextLast modified: November 15, 2016