(a) The owner of fishery resources removed from the state is liable for payment of a seafood development tax levied under AS 43.76.350, 43.76.355, 43.76.360, or 43.76.365 if, at the time the fishery resources are removed from the state, the seafood development tax payable on the fishery resources has not been collected by a buyer.
(b) If the owner of fishery resources is liable for payment of the seafood development tax under (a) of this section, the owner shall comply with the requirement of AS 43.76.380(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 5. Seafood Development Tax.
Sec. 43.76.350. Two percent seafood development tax.
Sec. 43.76.355. One and one-half percent seafood development tax.
Sec. 43.76.360. One percent seafood development tax.
Sec. 43.76.365. One-half percent seafood development tax.
Sec. 43.76.370. Election to approve, amend, or terminate seafood development tax.
Sec. 43.76.375. Termination of seafood development tax.
Sec. 43.76.380. Liability for tax on fishery resources sold to a buyer.
Sec. 43.76.385. Liability for tax on fishery resources shipped from the state.