In AS 43.76.001 - 43.76.040, unless the context otherwise requires, “buyer” means a person who acquires possession of salmon from the person who caught the salmon regardless of whether there is an actual sale of the salmon but excluding a transfer to a person engaged solely in interstate transportation of goods for hire.
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.