(a) A person holding a limited entry permit under Alaska Stat. Chapter 16.43 shall pay a salmon enhancement tax at the rate of 30 percent of the value of salmon, as defined in Alaska Stat. § 43.75.290, that the person removes from the state or transfers to a buyer in the state. The buyer shall collect the salmon enhancement tax at the time the salmon is acquired by the buyer.
Terms Used In Alaska Statutes 43.76.001
person: includes a corporation, company, partnership, firm, association, organization, business trust, or society, as well as a natural person. See Alaska Statutes 01.10.060
state: means the State of Alaska unless applied to the different parts of the United States and in the latter case it includes the District of Columbia and the territories. See Alaska Statutes 01.10.060
(b) A 30 percent salmon enhancement tax may only be levied or collected under (a) of this section
(1) in a region designated by the commissioner of fish and game for the purpose of salmon production under Alaska Stat. § 16.10.375;(2) if there exists in that region an association determined by the commissioner of fish and game to be a qualified regional association under Alaska Stat. § 16.10.380; and(3) if the qualified regional association approves the 30 percent salmon enhancement tax under Alaska Stat. § 43.76.015.
