Alaska Statutes Title 43, Chapter 43.76, Article 01 - Salmon Enhancement Tax

• Sec. 43.76.001 Thirty 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 30 percent of...
• Sec. 43.76.002 Twenty 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 20 percent of...
• Sec. 43.76.003 Ten 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 10 percent of...
• Sec. 43.76.004 Nine 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 nine percent of...
• Sec. 43.76.005 Eight 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 eight percent of...
• 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...
• Sec. 43.76.007 Six 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 six percent of...
• Sec. 43.76.008 Five 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 five percent of...
• Sec. 43.76.009 Four 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 four percent of...
• Sec. 43.76.010 Three 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 three percent of...
• Sec. 43.76.011 Two 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 two percent of...
• Sec. 43.76.012 One 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 one percent of...
• Sec. 43.76.013 Fifteen 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 15 percent of...
• Sec. 43.76.015 Election to Approve or Terminate Salmon Enhancement Tax.
  (a) A qualified regional association may conduct an election under this section after the commissioner of commerce, community, and economic development approves(1) the notice...
• Sec. 43.76.020 Termination of Salmon Enhancement Tax.
  (a) The salmon enhancement tax levied under AS 43.76.001 - 43.76.013 may be terminated by the commissioner of revenue upon majority vote at an...
• Sec. 43.76.025 Collection of Tax and Disposition of Proceeds.
  (a) Except as otherwise provided under (d) of this section, a buyer who acquires fishery resources that are subject to a salmon enhancement tax...
• Sec. 43.76.028 Liability for Tax on Salmon Shipped From State.
  (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...
• Sec. 43.76.030 Accounting of Financing Received As a Result of the Salmon Enhancement Tax. [Repealed, Sec. 19 Ch 6 Sla 1998].
  Repealed or Renumbered
• Sec. 43.76.035 Exemption.
  (a) Except as provided under (b) of this section, AS 43.76.001 - 43.76.040 do not apply to salmon harvested under a special harvest area...
• Sec. 43.76.040 Definition.
  In AS 43.76.001 - 43.76.040, unless the context otherwise requires, "buyer" means a person who acquires possession of salmon from the person who caught...
• Sec. 43.76.110 - 43.76.130. Salmon Marketing Tax; Collection of Tax; Definition. [Repealed, Sec. 9, Ch. 55, Sla 1993, As Amended by Sec. 1, Ch. 111, Sla 1998, Sec. 3, Ch. 136, Sla 2002, and Sec. 16, Ch. 31, Sla 2004].
  Repealed or Renumbered

Last modified: November 15, 2016