Alaska Administrative Code — Title 15 (Revenue)
15 AAC 76.010
Imposition of the tax
There is imposed on each person who holds a limited entry permit under AS 16.43 a salmon enhancement tax on
# (1)
the value of all salmon sold or otherwise transferred to a buyer within a region designated under AS 16.10.375 if there exists in that region a qualified regional association which has approved the salmon enhancement tax in accordance with AS 43.76.015; and
# (2)
the value of all salmon that the permit holder catches within a region for which the salmon enhancement tax has been approved, and that the permit holder either removes from the state, or sells or otherwise transfers in the state but outside a region for which the tax has been approved.
(Eff. 4/1/81, Register 78; am 8/9/81, Register 79; am 7/31/81, Register 79; am 3/31/85, Register
93)
Statutory Authority:
Authority:
AS 43.05.080 AS 43.76.011
AS 43.76.010 AS 43.76.028
Amendment history
Eff. 4/1/81, Register 78; am 8/9/81, Register 79; am 7/31/81, Register 79; am 3/31/85, Register 93
Source: official source document (full AAC Title 15 PDF)
In this chapter (11 sections)
- 76.010 · Imposition of the tax
- 76.020 · Monthly report and remittance of tax by limited entry permit…
- 76.030 · Records
- 76.040 · Annual report by limited entry permit holder
- 76.100 · Collection of tax
- 76.110 · Monthly report and remittance of tax by buyers
- 76.120 · Records
- 76.130 · Annual report by buyers
- 76.140 · Reporting of bonus or other additional payments
- 76.200 · Reserved
- 76.290 · Definitions