(a) A salmon fishery assessment shall be levied on the value of the salmon sold in a salmon fishery. The rate of the assessment, not to exceed five percent, and the termination date of the assessment shall be determined by an election under AS 43.76.230.
(b) A salmon fishery assessment may only be levied or collected on salmon sold in a fishery if
(1) there exists for that fishery an association determined by the commissioner of fish and game to be a qualified salmon fishery association under AS 16.40.250; and
(2) the rate of the salmon fishery assessment is determined by an election under AS 43.76.230.
Structure Alaska Statutes
Title 43. Revenue and Taxation
Chapter 76. Fisheries Taxes and Assessments
Article 3. Salmon Fishery Assessment.
Sec. 43.76.220. Salmon fishery assessment.
Sec. 43.76.230. Election to approve, amend, or terminate salmon fishery assessment.
Sec. 43.76.240. Amendment of salmon fishery assessment.
Sec. 43.76.250. Termination of salmon fishery assessment.
Sec. 43.76.260. Collection of assessment.
Sec. 43.76.270. Funding for qualified salmon fishery associations.