(a) A person holding a limited entry permit under AS 16.43 shall pay a salmon enhancement tax at the rate of 10 percent of the value of salmon, as defined in AS 43.75.290 , that the person removes from the state or transfers to a buyer in the state. The buyer shall collect the salmon enhancement tax at the time the salmon is acquired by the buyer.
(b) A 10 percent salmon enhancement tax may only be levied or collected under (a) of this section
(1) in a region designated by the commissioner of fish and game for the purpose of salmon production under AS 16.10.375 ;
(2) if there exists in that region an association determined by the commissioner of fish and game to be a qualified regional association under AS 16.10.380 ; and
(3) if the qualified regional association approves the 10 percent salmon enhancement tax under AS 43.76.015 .
Section: Previous 43.76.001 43.76.002 43.76.003 43.76.004 43.76.005 43.76.006 43.76.007 43.76.008 43.76.009 43.76.010 43.76.011 43.76.012 43.76.013 43.76.015 43.76.020 NextLast modified: November 15, 2016