- Alaska Statutes.
- Title 43. Revenue and Taxation
- Chapter 75. Fisheries Business License and Taxes
- Section 100. Tax Imposed On Taking of Fishery Resource.
previous: Section 60
. - 43.75.095l Cold Storage and Other Fish Processors. [Repealed, Sec. 13 Ch 79 SLA 1979].
next: Section 110
. Duty of Taxpayer and Payment of Tax.
AS 43.75.100. Tax Imposed On Taking of Fishery Resource.
- (a) A person taking, purchasing, or otherwise acquiring a fishery resource that has not been subject to the tax imposed in
is subject to the tax levied in AS 43.75.015
on the value of the fishery resource if the person
- (1) transports the fishery resource to a point outside the taxing jurisdiction of the state for subsequent processing or
sale outside the taxing jurisdiction of the state;
- (2) sells the fishery resource outside the taxing jurisdiction of the state; or
- (3) has the fishery resource processed by a fisheries business in the state.
- (b) The rate of tax that shall be paid by a person whose liability for the tax is established by this section is the rate
of tax that would have been due under AS 43.75.015
if the fisheries business that first actually and physically processed the fish had been liable to pay the tax.
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