In AS 43.76.350 - 43.76.399, unless the context otherwise requires,
(1) “buyer” means a person who acquires possession of fishery resources from the person who caught the fishery resources regardless of whether there is an actual sale of the fishery resources but excluding a transfer to a person engaged solely in interstate transportation of goods for hire;
(2) “fishery” has the meaning given in AS 16.43.990;
(3) “qualified regional seafood development association” means an association designated as qualified under AS 44.33.065(a);
(4) “seafood development region” means a region established under AS 44.33.065(b).
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.