- Alaska Statutes.
- Title 43. Revenue and Taxation
- Chapter 76. Fisheries Taxes and Assessments
- Section 25. Collection of Tax and Disposition of Proceeds.
previous: Section 20
. Termination of Salmon Enhancement Tax.
next: Section 28
. Liability For Tax On Salmon Shipped From State.
AS 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 imposed under AS 43.76.001
- 43.76.013 shall collect the salmon enhancement tax
at the time of purchase, and shall remit the total salmon enhancement tax collected during each month to the Department
of Revenue by the last day of the next month.
- (b) A buyer who collects the salmon enhancement tax shall
- (1) maintain records reflecting the region designated under AS 16.10.375 in which the fishery resource was caught; and
- (2) report to the Department of Revenue by March 1 of each year the total value, as defined in AS 43.75.290
, of the salmon caught in each region designated under AS 16.10.375
which the buyer has acquired during the preceding year.
- (c) The salmon enhancement tax collected under AS 43.76.001
- 43.76.028 shall be deposited in the general fund.
The legislature may make appropriations based on this revenue to the Department of Commerce, Community, and Economic
Development for the purpose of providing financing for qualified regional associations. The legislature may base an
appropriation for a qualified regional association operating within a region designated under AS 16.10.375
on the value of the fisheries resources caught in that region rather than the value of the fisheries resources sold in
that region if those values differ.
- (d) A direct marketing fisheries business licensed under AS 43.75.020
(c) or a commercial fisherman who transfers possession of salmon to a buyer who is not a fisheries business licensed
under AS 43.75 is liable for the payment of a salmon enhancement
tax imposed by AS 43.76.001
, 43.76.002, 43.76.003, 43.76.004, 43.76.005, 43.76.006, 43.76.007, 43.76.008, 43.76.009, 43.76.010, 43.76.011, 43.76.012, or 43.76.013 if, at the time possession of the salmon is
transferred to a buyer, the salmon enhancement tax payable on the salmon has not been collected. If a direct marketing
fisheries business or commercial fisherman is liable for payment of the salmon enhancement tax under this subsection,
the direct marketing fisheries business or commercial fisherman shall comply with the requirements of (b) of this
section to maintain records and to report the liability for payment of the tax. Notwithstanding (a) of this section, a
person subject to this subsection shall remit the total salmon enhancement tax payable during the calendar year to the
Department of Revenue before April 1 after close of the calendar year.
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