Alaska Statutes (Last Updated: January 11, 2017) |
Title 43. REVENUE AND TAXATION. |
Chapter 43.76. FISHERIES TAXES AND ASSESSMENTS. |
Article 43.76.04. PERMIT BUY-BACK ASSESSMENT. |
Section 43.76.300. Permit buy-back assessment.
Latest version.
-
A person holding a limited entry permit or interim-use permit under AS 16.43 for a fishery subject to a permit buy-back assessment established by the Alaska Commercial Fisheries Entry Commission under AS 16.43.310 shall pay the permit buy-back assessment at the rate established by the commission on the value, as defined in AS 43.75.290, of fish that the person removes from the state or transfers to a buyer in the state under the authority conferred by the limited entry permit or interim-use permit. The buyer shall collect the permit buy-back assessment at the time the fish is acquired by the buyer.
Authorities
37.05.146;43.76.310;43.76.320
Notes
Recent Bills that will modify this
HB 366 COMM. FISH. ENTRY PERMIT LOANS & BANKS
References
AS 37.05.146 Definition of program receipts and non-general fund program receipts.
AS 43.76.310 Collection of assessment.
AS 43.76.320 Definition.
History
(Sec. 9 ch 135 SLA 2002)