(a) A person holding a limited entry permit under AS 16.43 shall pay a salmon enhancement tax at the rate of three 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 three 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 three percent salmon enhancement tax under AS 43.76.015.
Structure Alaska Statutes
Title 43. Revenue and Taxation
Chapter 76. Fisheries Taxes and Assessments
Article 1. Salmon Enhancement Tax.
Sec. 43.76.001. Thirty percent salmon enhancement tax.
Sec. 43.76.002. Twenty percent salmon enhancement tax.
Sec. 43.76.003. Ten percent salmon enhancement tax.
Sec. 43.76.004. Nine percent salmon enhancement tax.
Sec. 43.76.005. Eight percent salmon enhancement tax.
Sec. 43.76.006. Seven percent salmon enhancement tax.
Sec. 43.76.007. Six percent salmon enhancement tax.
Sec. 43.76.008. Five percent salmon enhancement tax.
Sec. 43.76.009. Four percent salmon enhancement tax.
Sec. 43.76.010. Three percent salmon enhancement tax.
Sec. 43.76.011. Two percent salmon enhancement tax.
Sec. 43.76.012. One percent salmon enhancement tax.
Sec. 43.76.013. Fifteen percent salmon enhancement tax.
Sec. 43.76.015. Election to approve or terminate salmon enhancement tax.
Sec. 43.76.020. Termination of salmon enhancement tax.
Sec. 43.76.025. Collection of tax and disposition of proceeds.
Sec. 43.76.028. Liability for tax on salmon shipped from state.