Alaska Administrative Code — Title 15 (Revenue)
15 AAC 76.100
Collection of tax
The salmon enhancement tax is to be collected by the buyer for every salmon acquired within a region designated under AS 16.10.375 which has approved the imposition of a salmon enhancement tax, from a person holding a limited entry permit under AS 16.43, regardless of whether the salmon was taken in a company-owned or company-subsidized boat operated by employees or agents of the buyer responsible for the collection of the salmon enhancement tax, or in a boat which is operated under lease or other arrangement by the buyer.
(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