(a) Except as provided under (b) of this section, AS 43.76.001 - 43.76.040 do not apply to salmon harvested under a special harvest area entry permit issued under AS 16.43.400.
(b) Salmon harvested in a common property fishery conducted in a terminal harvest area under AS 16.10.455 are subject to a salmon enhancement tax levied under AS 43.76.001 - 43.76.040.
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.