Alaska Statutes (Last Updated: January 11, 2017) |
Title 43. REVENUE AND TAXATION. |
Chapter 43.76. FISHERIES TAXES AND ASSESSMENTS. |
Article 43.76.01. SALMON ENHANCEMENT TAX. |
Section 43.76.035. Exemption.
Latest version.
-
(a) Except as provided under (b) of this section, AS 43.76.001 - 43.76.040 do not apply to salmon harvested under a special harvest area entry permit issued under AS 16.43.400.
(b) Salmon harvested in a common property fishery conducted in a terminal harvest area under AS 16.10.455 are subject to a salmon enhancement tax levied under AS 43.76.001 - 43.76.040.
Notes
History
(Sec. 2 ch 152 SLA 1988; am Sec. 8 ch 33 SLA 1989; am Sec. 9 ch 52 SLA 2004; am Sec. 2, 3 ch 92 SLA 2006)