Alaska Administrative Code — Title 15 (Revenue)
15 AAC 116.420
Liability for common property fishery assessment
# (a)
A person subject to AS 16.43 who participates in a common property fishery under AS 16.10.455 or AS 16.12.090 shall pay a common property fishery assessment at the rate established by the department under 15 AAC 116.415 for the harvest of salmon or 15 AAC 116.416 for the harvest of shellfish, if the harvest occurs in an area and during a time of year designated by the commissioner of fish and game as a common property fishery under AS 16.10.455 or AS 16.12.090.
# (b)
Except as provided under (c) of this section, a buyer who acquires salmon or shellfish from a person who is subject to a common property fishery assessment under AS 16.10.455 or AS 16.12.090 shall collect the assessment at the time of purchase.
# (c)
A person who transfers salmon or shellfish to a buyer who is not a fisheries business licensed under AS 43.75 is liable for the payment of the common property fishery assessment imposed under AS 16.10.455 or AS 16.12.090 if, at the time possession of the salmon or shellfish is transferred to the buyer, the common property fishery assessment has not been collected.
(Eff. 6/24/2012, Register 202; am 1/21/2024, Register 249)
Statutory Authority:
Authority:
AS 16.10.455 AS 16.12.090 AS 43.05.080
Amendment history
Eff. 6/24/2012, Register 202; am 1/21/2024, Register 249
Source: official source document (full AAC Title 15 PDF)
In this chapter (32 sections)
- 116.010 · Appointment of fish and game license vendors
- 116.011 · Appointment of license officer
- 116.020 · Prohibited licensing
- 116.021 · Qualifications for appointment as a license officer
- 116.030 · Obligations and duties of license officers
- 116.040 · Compensation
- 116.050 · Employees of license officers
- 116.060 · Suspension or revocation of license officer appointment
- 116.070 · Fees, reports, and license inventory due when license officer
- 116.100 · Qualifications for license and proof of qualification
- 116.110 · Persons exempt from licensing requirements
- 116.120 · Refund of license fees
- 116.130 · Lost or destroyed licenses
- 116.300 · Reports by licensed guides
- 116.310 · Definitions
- 116.410 · Hatchery reporting requirements
- 116.415 · Common property fishery assessment rate for salmon
- 116.416 · Common property fishery assessment rate for shellfish
- 116.420 · Liability for common property fishery assessment
- 116.425 · Annual report and remittance of tax
- 116.430 · Reporting of bonus or other additional payments
- 116.435 · Report by department upon failure to make report or making…
- 116.490 · Definitions
- 116.600 · Imposition of seafood marketing assessment
- 116.610 · Filing the return
- 116.620 · Extension of time for filing return
- 116.630 · Administration and enforcement
- 116.640 · Reserved
- 116.670 · Processors eligible for elections
- 116.680 · Elections imposing, amending or terminating the assessment
- 116.690 · 116.690
- 116.700 · Definitions