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Article 1. Salmon Enhancement Tax.
Sec. 43.76.001. Thirty percent salmon enhancement tax. - (a) A person holding a limited entry permit under AS...
Sec. 43.76.002. Twenty percent salmon enhancement tax. - (a) A person holding a limited entry permit under AS...
Sec. 43.76.003. Ten percent salmon enhancement tax. - (a) A person holding a limited entry permit under AS...
Sec. 43.76.004. Nine percent salmon enhancement tax. - (a) A person holding a limited entry permit under AS...
Sec. 43.76.005. Eight percent salmon enhancement tax. - (a) A person holding a limited entry permit under AS...
Sec. 43.76.006. Seven percent salmon enhancement tax. - (a) A person holding a limited entry permit under AS...
Sec. 43.76.007. Six percent salmon enhancement tax. - (a) A person holding a limited entry permit under AS...
Sec. 43.76.008. Five percent salmon enhancement tax. - (a) A person holding a limited entry permit under AS...
Sec. 43.76.009. Four percent salmon enhancement tax. - (a) A person holding a limited entry permit under AS...
Sec. 43.76.010. Three percent salmon enhancement tax. - (a) A person holding a limited entry permit under AS...
Sec. 43.76.011. Two percent salmon enhancement tax. - (a) A person holding a limited entry permit under AS...
Sec. 43.76.012. One percent salmon enhancement tax. - (a) A person holding a limited entry permit under AS...
Sec. 43.76.013. Fifteen percent salmon enhancement tax. - (a) A person holding a limited entry permit under AS...
Sec. 43.76.015. Election to approve or terminate salmon enhancement tax. - (a) A qualified regional association may conduct an election under...
Sec. 43.76.020. Termination of salmon enhancement tax. - (a) The salmon enhancement tax levied under AS 43.76.001 -...
Sec. 43.76.025. Collection of tax and disposition of proceeds. - (a) Except as otherwise provided under (d) of this section,...
Sec. 43.76.028. Liability for tax on salmon shipped from state. - (a) The owner of salmon removed from the state is...
Sec. 43.76.035. Exemption. - (a) Except as provided under (b) of this section, AS...
Sec. 43.76.040. Definition. - In AS 43.76.001 - 43.76.040, unless the context otherwise requires,...
Article 2. Dive Fishery Management Assessment.
Sec. 43.76.150. Dive fishery management assessment. - (a) A dive fishery management assessment on fishery resources taken...
Sec. 43.76.160. Election to approve, amend, or terminate dive fishery management assessment. - (a) A qualified regional dive fishery development association may conduct...
Sec. 43.76.170. Amendment of dive fishery management assessment. - (a) The rate of the dive fishery management assessment levied...
Sec. 43.76.180. Termination of dive fishery management assessment. - (a) The dive fishery management assessment levied on a species...
Sec. 43.76.190. Collection of assessment. - (a) Except as otherwise provided under (e) of this section,...
Sec. 43.76.200. Funding for qualified regional dive fishery development associations. - (a) The legislature may make appropriations of revenue collected under...
Sec. 43.76.210. Definitions. - In AS 43.76.150 - 43.76.210, (1) “administrative area” means an...
Article 3. Salmon Fishery Assessment.
Sec. 43.76.220. Salmon fishery assessment. - (a) A salmon fishery assessment shall be levied on the...
Sec. 43.76.230. Election to approve, amend, or terminate salmon fishery assessment. - (a) A qualified salmon fishery association may conduct an election...
Sec. 43.76.240. Amendment of salmon fishery assessment. - (a) The rate or termination date of the salmon fishery...
Sec. 43.76.250. Termination of salmon fishery assessment. - (a) The salmon fishery assessment levied under AS 43.76.220 shall...
Sec. 43.76.260. Collection of assessment. - (a) Except as otherwise provided under (f) of this section,...
Sec. 43.76.270. Funding for qualified salmon fishery associations. - (a) The legislature may make appropriations of revenue collected under...
Sec. 43.76.280. Definitions. - In AS 43.76.220 - 43.76.280, (1) “administrative area” means an...
Article 4. Permit Buy-Back Assessment.
Sec. 43.76.300. Permit buy-back assessment. - A person holding a limited entry permit or interim-use permit...
Sec. 43.76.310. Collection of assessment. - (a) Except as otherwise provided under (f) of this section,...
Sec. 43.76.320. Definition. - In AS 43.76.300 - 43.76.320, “buyer” means a person who...
Article 5. Seafood Development Tax.
Sec. 43.76.350. Two percent seafood development tax. - (a) A person holding a limited entry permit or interim-use...
Sec. 43.76.355. One and one-half percent seafood development tax. - (a) A person holding a limited entry permit or interim-use...
Sec. 43.76.360. One percent seafood development tax. - (a) A person holding a limited entry permit or interim-use...
Sec. 43.76.365. One-half percent seafood development tax. - (a) A person holding a limited entry permit or interim-use...
Sec. 43.76.370. Election to approve, amend, or terminate seafood development tax. - (a) A qualified regional seafood development association for a seafood...
Sec. 43.76.375. Termination of seafood development tax. - (a) The seafood development tax levied under AS 43.76.350, 43.76.355,...
Sec. 43.76.380. Liability for tax on fishery resources sold to a buyer. - (a) Except as provided under (c) of this section, a...
Sec. 43.76.385. Liability for tax on fishery resources shipped from the state. - (a) The owner of fishery resources removed from the state...
Sec. 43.76.390. Exemption. - AS 43.76.350 - 43.76.399 do not apply to salmon or...
Sec. 43.76.399. Definitions. - In AS 43.76.350 - 43.76.399, unless the context otherwise requires,...