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 43.76.320. Definition.
Latest version.
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In AS 43.76.300 - 43.76.320, "buyer" means a person who acquires possession of fish from the person who caught the fish regardless of whether there is an actual sale of the fish, but does not include a person engaged solely in interstate transportation of goods for hire.
Notes
History
(Sec. 9 ch 135 SLA 2002)