Alaska Statutes.
Title 43. Revenue and Taxation
Chapter 76. Fisheries Taxes and Assessments
Section 28. Liability For Tax On Salmon Shipped From State.
previous: Section 25. Collection of Tax and Disposition of Proceeds.
next: Section 30. Accounting of Financing Received as a Result of the Salmon Enhancement Tax. [Repealed, Sec. 19 Ch 6 SLA 1998].

AS 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 if, at the time the salmon are removed from the state, the tax payable on the salmon has not been collected by a buyer.

(b) If the owner of salmon is liable for payment of the salmon enhancement tax under (a) of this section, the owner shall comply with the requirement of AS 43.76.025 (b) to report the owner's liability for payment of the tax.

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