Alaska Statutes — Title 43 (Revenue and Taxation)
AS 43.76.035
Exemption
Official textakleg.gov
# (a)
Except as provided under (b) of this section, AS 43.76.001 - 43.76.040 do not apply to salmon harvested under a special harvest area entry permit issued under AS 16.43.400.
# (b)
Salmon harvested in a common property fishery conducted in a terminal harvest area under
AS 16.10.455 are subject to a salmon enhancement tax levied under AS 43.76.001 - 43.76.040.
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