(a) The owner of salmon removed from the state is liable for payment of a salmon enhancement tax imposed under AS 43.76.001 - 43.76.013 if, at the time the salmon are removed from the state, the tax payable on the salmon has not been collected by a buyer.
(b) If the owner of salmon is liable for payment of the salmon enhancement tax under (a) of this section, the owner shall comply with the requirement of AS 43.76.025 (b) to report the owner's liability for payment of the tax.
Section: Previous 43.76.008 43.76.009 43.76.010 43.76.011 43.76.012 43.76.013 43.76.015 43.76.020 43.76.025 43.76.028 43.76.030 43.76.035 43.76.040 43.76.110 NextLast modified: November 15, 2016