- Alaska Statutes.
- Title 43. Revenue and Taxation
- Chapter 76. Fisheries Taxes and Assessments
- Section 5. Eight Percent Salmon Enhancement Tax.
previous: Section 4
. Nine Percent Salmon Enhancement Tax.
next: Section 6
. Seven Percent Salmon Enhancement Tax.
AS 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 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) An eight 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
- (3) if the qualified regional association approves the eight percent salmon enhancement tax under AS 43.76.015
All content © 2008 by Touch
N' Go/Bright Solutions, Inc.
Note to HTML Version:
This version of the Alaska Statutes is current through December, 2007. The Alaska Statutes were automatically converted to HTML from a plain text format. Every effort has been made to ensure their accuracy, but this can not be guaranteed. If it is critical that the precise terms of the Alaska Statutes be known, it is recommended that more formal sources be consulted. For statutes adopted after the effective date of these statutes, see, Alaska State Legislature
If any errors are found, please e-mail Touch N' Go systems at E-mail. We
hope you find this information useful.