(a) The owner of salmon removed from the state is liable for payment of a salmon enhancement tax imposed under AS 43.76.001 - 43.76.013 if, at the time the salmon are removed from the state, the tax payable on the salmon has not been collected by a buyer.
(b) If the owner of salmon is liable for payment of the salmon enhancement tax under (a) of this section, the owner shall comply with the requirement of AS 43.76.025(b) to report the owner's liability for payment of the tax.
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.