Alaska Statutes — Title 43 (Revenue and Taxation)
AS 43.76.020
Termination of salmon enhancement tax
# (a)
The salmon enhancement tax levied under AS 43.76.001 - 43.76.013 may be terminated by the commissioner of revenue upon majority vote at an election held under AS 43.76.015 in the region in which the salmon enhancement tax is levied.
# (b)
A salmon enhancement tax shall be terminated by the commissioner of revenue under (a) of this section following an election in a region if
# (1)
a petition is presented to the commissioner of commerce, community, and economic development requesting termination of the salmon enhancement tax which is signed by at least 25 percent of the number of persons who voted under AS 43.76.015 in the election approving the salmon enhancement tax in the region;
# (2)
the commissioner of commerce, community, and economic development determines that there are no outstanding loans to the qualified regional association under AS 16.10.510 that are secured by the tax;
# (3)
an election is held in accordance with AS 43.76.015; the ballot must ask the question whether the salmon enhancement tax for the region shall be terminated; the ballot must be worded so that a "yes" vote is for continuation of the salmon enhancement tax and a "no" vote is for termination of the salmon enhancement tax;
# (4)
a majority of the eligible interim-use permit and entry permit holders who vote in the election cast a ballot for the termination of the salmon enhancement tax; and
# (5)
the qualified regional association provides notice of the election in accordance with AS 43.76.015 within two months after receiving notice from the commissioner of commerce, community, and economic development that a valid petition under (1) of this subsection has been received.
Source: official source document (full Title 43 PDF)
In this chapter (40 sections)
- 43.76.001 · Thirty percent salmon enhancement tax
- 43.76.002 · Twenty percent salmon enhancement tax
- 43.76.003 · Ten percent salmon enhancement tax
- 43.76.004 · Nine percent salmon enhancement tax
- 43.76.005 · Eight percent salmon enhancement tax
- 43.76.006 · Seven percent salmon enhancement tax
- 43.76.007 · Six percent salmon enhancement tax
- 43.76.008 · Five percent salmon enhancement tax
- 43.76.009 · Four percent salmon enhancement tax
- 43.76.010 · Three percent salmon enhancement tax
- 43.76.011 · Two percent salmon enhancement tax
- 43.76.012 · One percent salmon enhancement tax
- 43.76.013 · Fifteen percent salmon enhancement tax
- 43.76.015 · Election to approve or terminate salmon enhancement tax
- 43.76.020 · Termination of salmon enhancement tax
- 43.76.025 · Collection of tax and disposition of proceeds
- 43.76.028 · Liability for tax on salmon shipped from state
- 43.76.030 · Accounting of financing received as a result of the salmon…
- 43.76.035 · Exemption
- 43.76.040 · Definition
- 43.76.110 · Salmon marketing tax; Collection of tax; Definition
- 43.76.150 · Dive fishery management assessment
- 43.76.160 · Election to approve, amend, or terminate dive fishery…
- 43.76.170 · Amendment of dive fishery management assessment
- 43.76.180 · Termination of dive fishery management assessment
- 43.76.190 · Collection of assessment
- 43.76.200 · Funding for qualified regional dive fishery development…
- 43.76.210 · Definitions
- 43.76.220 · Salmon fishery assessment
- 43.76.230 · Election to approve, amend, or terminate salmon fishery…
- 43.76.240 · Amendment of salmon fishery assessment
- 43.76.250 · Termination of salmon fishery assessment
- 43.76.260 · Collection of assessment
- 43.76.270 · Funding for qualified salmon fishery associations
- 43.76.280 · Definitions
- 43.76.300 · Permit buy-back assessment
- 43.76.310 · Collection of assessment
- 43.76.320 · Definition
- 43.76.350 · Two percent seafood development tax
- 43.76.355 · One and one-half percent seafood development tax