Section 43.76.001. Thirty percent salmon enhancement tax.

   (a) A person holding a limited entry permit under AS 16.43 shall pay a salmon enhancement tax at the rate of 30 percent of the value of salmon, as defined in AS 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.
   (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 AS 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 AS 16.10.380; and
        (3) if the qualified regional association approves the 30 percent salmon enhancement tax under AS 43.76.015.

Authorities

43.76.015;43.76.020;43.76.025;43.76.028;43.76.035;43.76.040

Notes

References

AS 43.76.015 Election to approve or terminate salmon enhancement tax.
AS 43.76.020 Termination of salmon enhancement tax.
AS 43.76.025 Collection of tax and disposition of proceeds.
AS 43.76.028 Liability for tax on salmon shipped from state.
AS 43.76.035 Exemption.
AS 43.76.040 Definition.

History

(Sec. 1 ch 52 SLA 2004)