Alaska Statutes.
Title 43. Revenue and Taxation
Chapter 76. Fisheries Taxes and Assessments
Section 35. Exemption.
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AS 43.76.035. Exemption.

(a) Except as provided under (b) of this section, AS 43.76.001 - 43.76.040 do not apply to salmon harvested under a special harvest area entry permit issued under AS 16.43.400 .

(b) Salmon harvested in a common property fishery conducted in a terminal harvest area under AS 16.10.455 are subject to a salmon enhancement tax levied under AS 43.76.001 - 43.76.040.

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