Alaska Administrative Code — Title 15 (Revenue)
15 AAC 76.290
Definitions
In this chapter
# (1)
"buyer" means a person who purchases or otherwise acquires salmon from a limited entry permit holder, and includes a person required to obtain a license under AS 43.75.011, but does not include a person acquiring salmon for personal consumption or a tender acquiring salmon on behalf of a person required to obtain a license under AS 43.75.011;
# (2)
"permit" means an entry permit issued under AS 16.43.270 and an interim-use permit issued under AS 16.43.210;
# (3)
"person" means an individual, partnership, association, company, corporation, or any group or combination acting as a unit;
# (4)
"region" means a region of the state designated by the commissioner of fish and game under AS 16.10.375 for the purpose of salmon production, in which there exists a regional association organized for the purpose of enhancing salmon production and licensed to do so by the commissioner of fish and game, and in which an election has been held to approve the imposition of the salmon enhancement tax.
(Eff. 7/31/81, Register 79; am 3/31/85, Register 93)
Statutory Authority:
Authority:
AS 43.05.080 AS 43.76.015 AS 43.76.040
AS 43.76.010 AS 43.76.025
AS 43.76.011 AS 43.76.028
Amendment history
Eff. 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