Alaska Statutes.
Title 43. Revenue and Taxation
Chapter 76. Fisheries Taxes and Assessments
Section 399. Definitions.
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AS 43.76.399. Definitions.

In AS 43.76.350 - 43.76.399, unless the context otherwise requires,

(1) "buyer" means a person who acquires possession of fishery resources from the person who caught the fishery resources regardless of whether there is an actual sale of the fishery resources but excluding a transfer to a person engaged solely in interstate transportation of goods for hire;

(2) "fishery" has the meaning given in AS 16.43.990 .

(3) "qualified regional seafood development association" means an association designated as qualified under AS 44.33.065 (a);

(4) "seafood development region" means a region established under AS 44.33.065(b).

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