(a) The owner of fishery resources removed from the state is liable for payment of a seafood development tax levied under AS 43.76.350, 43.76.355, 43.76.360, or 43.76.365 if, at the time the fishery resources are removed from the state, the seafood development tax payable on the fishery resources has not been collected by a buyer.
(b) If the owner of fishery resources is liable for payment of the seafood development tax under (a) of this section, the owner shall comply with the requirement of AS 43.76.380 (b) to report the owner's liability for payment of the tax.
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