Alaska Statutes (Last Updated: January 11, 2017) |
Title 43. REVENUE AND TAXATION. |
Chapter 43.76. FISHERIES TAXES AND ASSESSMENTS. |
Article 43.76.05. SEAFOOD DEVELOPMENT TAX. |
Section 43.76.399. Definitions.
Latest version.
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In AS 43.76.350 - 43.76.399, unless the context otherwise requires,
(1) "buyer" means a person who acquires possession of fishery resources from the person who caught the fishery resources regardless of whether there is an actual sale of the fishery resources but excluding a transfer to a person engaged solely in interstate transportation of goods for hire;
(2) "fishery" has the meaning given in AS 16.43.990;
(3) "qualified regional seafood development association" means an association designated as qualified under AS 44.33.065(a);
(4) "seafood development region" means a region established under AS 44.33.065(b).
Notes
Recent Bills that will modify this
HB 366 COMM. FISH. ENTRY PERMIT LOANS & BANKS
History
(Sec. 3 ch 53 SLA 2004; am Sec. 38 ch 12 SLA 2006)