- Alaska Statutes.
- Title 43. Revenue and Taxation
- Chapter 76. Fisheries Taxes and Assessments
- Section 360. One Percent Seafood Development Tax.
previous: Section 355
. One and One-Half Percent Seafood Development Tax.
next: Section 365
. One-Half Percent Seafood Development Tax.
AS 43.76.360. One Percent Seafood Development Tax.
- (a) A person holding a limited entry permit or interim-use permit under AS 16.43 shall pay a seafood development tax at the rate of one percent
of the value, as defined in AS 43.75.290
, of fishery resources taken in a fishery that the person removes from the state or transfers to a buyer in the state.
- (b) A one percent seafood development tax on fishery resources taken in a fishery may only be levied and collected under
(a) of this section if
- (1) the commissioner of commerce, community, and economic development has designated an organization to be the qualified
regional seafood development association for the seafood development region in which the fishery occurs; and
- (2) the one percent seafood development tax for the fishery is approved under AS 43.76.370
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