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 43.76.040. Definition.
Latest version.
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In AS 43.76.001 - 43.76.040, unless the context otherwise requires, "buyer" means a person who acquires possession of salmon from the person who caught the salmon regardless of whether there is an actual sale of the salmon but excluding a transfer to a person engaged solely in interstate transportation of goods for hire.
Authorities
43.76.280
Notes
Recent Bills that will modify this
HB 366 COMM. FISH. ENTRY PERMIT LOANS & BANKS
Implemented As
15 AAC 76.290
References
AS 43.76.280 Definitions.
History
(Sec. 19 ch 117 SLA 1981; am Sec. 10 ch 52 SLA 2004)