- Alaska Statutes.
- Title 43. Revenue and Taxation
- Chapter 76. Fisheries Taxes and Assessments
- Section 310. Collection of Assessment.
previous: Section 300
. Permit Buy-Back Assessment.
next: Section 320
AS 43.76.310. Collection of Assessment.
- (a) Except as otherwise provided under (f) of this section, a buyer who acquires fish that are subject to a permit
buy-back assessment imposed by AS 43.76.300
shall collect the permit buy-back assessment at the time of purchase and shall remit the total permit buy-back
assessment collected during each month to the Department of Revenue by the last day of the next month.
- (b) A buyer who collects a permit buy-back assessment shall
- (1) maintain records of the value of fish purchased in the state that were subject to a permit buy-back assessment;
- (2) report the total value, as defined in AS 43.75.290
, of the fish acquired during the preceding year that were subject to a permit buy-back assessment to the department by
March 1 of each year.
- (c) The owner of fish removed from the state is liable for payment of a permit buy-back assessment imposed by AS 43.76.300
if, at the time the fish is removed from the state, the assessment payable on the fish has not been collected by a
buyer. If the owner of the fish is liable for payment of the permit buy-back assessment under this subsection, the
owner shall comply with the requirements under (a) and (b) of this section to remit the assessment to the department,
to maintain records, and to report to the department.
- (d) A permit buy-back assessment collected under this section shall be deposited in the state treasury. The department
shall separately account for the amounts collected and interest accrued on the amounts collected for each permit
buy-back assessment imposed under AS 43.76.300. The
legislature may appropriate revenue generated by a permit buy-back assessment and interest accrued on the assessment to
the buy-back fund established for the fishery in which the assessment was collected for the purpose of supporting the
buy-back program for that fishery under AS 16.43.310
- (e) The provisions of AS 43.05 and AS 43.10 apply to the enforcement and collection of a permit buy-back
assessment levied under AS 43.76.300 - 43.76.320.
- (f) A direct marketing fisheries business licensed under AS 43.75.020(c) or a commercial fisherman who transfers
possession of fish to a buyer who is not a fisheries business licensed under AS 43.75 is liable for the payment of a permit buy-back assessment
imposed by AS 43.76.300 if, at the time possession of
the fish is transferred to a buyer, the permit buy-back assessment payable on the fish has not been collected. If a
direct marketing fisheries business or commercial fisherman is liable for payment of a permit buy-back assessment under
this subsection, the direct marketing fisheries business or commercial fisherman shall comply with the requirements
under (b) of this section to maintain records and report the value of fish acquired during the preceding year.
Notwithstanding (a) of this section, a person subject to this subsection shall remit the total permit buy-back
assessment payable during the calendar year to the Department of Revenue before April 1 after close of the calendar
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