(a) A person holding a limited entry permit under AS 16.43 shall pay a salmon enhancement tax at the rate of eight 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) An eight 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 eight 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