In Alaska Stat. § 44.25.040 – 44.25.048, unless the context otherwise requires,

(1) “commissioner” means the commissioner of revenue;

Terms Used In Alaska Statutes 44.25.048

  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • 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
(2) “established fish market” means a market maintained in a permanent structure exclusively for the sale of seafood to the public at retail;
(3) “fish” means any species of aquatic finfish, invertebrates and amphibians, shellfish, or any other raw fishery resource, in any stage of its life cycle, found in or introduced into the state, and includes fish eggs except fish eggs sold for stock enhancement purposes;
(4) “fish processor” means a person engaging or attempting to engage in a business for which a license is required under Alaska Stat. Chapter 43.75;
(5) “grocery store” means a store maintained for the sale of food products exclusively to the public at retail;
(6) “primary fish buyer” means a person, other than a cooperative corporation organized under Alaska Stat. Chapter 10.15, engaging or attempting to engage in the business of originally purchasing or buying any fishery resource in intrastate, interstate, or foreign commerce;
(7) “restaurant” includes a place maintained for the sale and on-premise consumption of food, and a street vendor who sells food prepared for immediate consumption.