Alaska Statutes.
Title 43. Revenue and Taxation
Chapter 76. Fisheries Taxes and Assessments
Section 300. Permit Buy-Back Assessment.
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AS 43.76.300. Permit Buy-Back Assessment.

A person holding a limited entry permit or interim-use permit under AS 16.43 for a fishery subject to a permit buy-back assessment established by the Alaska Commercial Fisheries Entry Commission under AS 16.43.310 shall pay the permit buy-back assessment at the rate established by the commission on the value, as defined in AS 43.75.290 , of fish that the person removes from the state or transfers to a buyer in the state under the authority conferred by the limited entry permit or interim-use permit. The buyer shall collect the permit buy-back assessment at the time the fish is acquired by the buyer.

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