Alaska Statutes
Chapter 75. Fisheries Business License and Taxes
Article 2. Fisheries Products Sold Outside Taxing Jurisdiction.

Sec. 43.75.100. Tax imposed on taking of fishery resource. - (a) A person taking, purchasing, or otherwise acquiring a fishery...

Sec. 43.75.110. Return; payment of tax. - A person subject to taxes under AS 43.75.100 shall make...