AS 43.76.350 - 43.76.399 do not apply to salmon or shellfish harvested under a special harvest area entry permit issued under AS 16.43.400.
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.