Alaska Statutes Title 43, Chapter 43.76, Article 05 - Seafood Development Tax

• Sec. 43.76.350 Two Percent Seafood Development Tax.
  (a) A person holding a limited entry permit or interim-use permit under AS 16.43 shall pay a seafood development tax at the rate of...
• Sec. 43.76.355 One and One-Half Percent Seafood Development Tax.
  (a) A person holding a limited entry permit or interim-use permit under AS 16.43 shall pay a seafood development tax at the rate of...
• Sec. 43.76.360 One Percent Seafood Development Tax.
  (a) A person holding a limited entry permit or interim-use permit under AS 16.43 shall pay a seafood development tax at the rate of...
• Sec. 43.76.365 One-Half Percent Seafood Development Tax.
  (a) A person holding a limited entry permit or interim-use permit under AS 16.43 shall pay a seafood development tax at the rate of...
• Sec. 43.76.370 Election to Approve, Amend, or Terminate Seafood Development Tax.
  (a) A qualified regional seafood development association for a seafood development region may conduct an election under this section to approve, amend, or terminate...
• Sec. 43.76.375 Termination of Seafood Development Tax.
  (a) The seafood development tax levied under AS 43.76.350 , 43.76.355, 43.76.360, or 43.76.365 may be terminated by the commissioner of revenue upon majority...
• Sec. 43.76.380 Liability for Tax on Fishery Resources Sold to a Buyer.
  (a) Except as provided under (c) of this section, a buyer who acquires a fishery resource that is subject to a seafood development tax...
• Sec. 43.76.385 Liability for Tax on Fishery Resources Shipped From the State.
  (a) The owner of fishery resources removed from the state is liable for payment of a seafood development tax levied under AS 43.76.350, 43.76.355,...
• Sec. 43.76.390 Exemption.
  AS 43.76.350 - 43.76.399 do not apply to salmon harvested under a special harvest area entry permit issued under AS 16.43.400 .
• Sec. 43.76.399 Definitions.
  In AS 43.76.350 - 43.76.399, unless the context otherwise requires,(1) "buyer" means a person who acquires possession of fishery resources from the person who...

Last modified: November 15, 2016