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Sec. 43.76.003. Ten percent salmon enhancement tax.

AK Stat § 43.76.003 (2019) (N/A)
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(a) A person holding a limited entry permit under AS 16.43 shall pay a salmon enhancement tax at the rate of 10 percent of the value of salmon, as defined in AS 43.75.290, that the person removes from the state or transfers to a buyer in the state. The buyer shall collect the salmon enhancement tax at the time the salmon is acquired by the buyer.

(b) A 10 percent salmon enhancement tax may only be levied or collected under (a) of this section

(1) in a region designated by the commissioner of fish and game for the purpose of salmon production under AS 16.10.375;

(2) if there exists in that region an association determined by the commissioner of fish and game to be a qualified regional association under AS 16.10.380; and

(3) if the qualified regional association approves the 10 percent salmon enhancement tax under AS 43.76.015.

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Sec. 43.76.002. Twenty percent salmon enhancement tax.
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Sec. 43.76.004. Nine percent salmon enhancement tax.