Alaska Statutes Sec. 43.76.006 - Seven Percent Salmon Enhancement Tax

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

Last modified: November 15, 2016