Alaska Statutes — Title 43 (Revenue and Taxation)
AS 43.76.150
Dive fishery management assessment
# (a)
A dive fishery management assessment on fishery resources taken by dive gear shall be levied on the value of the fishery resource taken in a dive gear fishery. The species of fishery resources subject to the assessment and the rate of the assessment, as determined under (b) - (h) of this section, shall be determined by an election under AS 43.76.160.
# (b)
A person holding a limited entry permit for dive gear or an interim-use permit for dive gear issued under AS 16.43 shall pay a dive fishery management assessment of one percent on a species of fishery resources that is subject to the assessment as determined by an election under AS 43.76.160, that is taken by dive gear, and that the person removes from the state or transfers to a buyer in the state.
# (c)
A person holding a limited entry permit for dive gear or an interim-use permit for dive gear issued under AS 16.43 shall pay a dive fishery management assessment of two percent on a species of fishery resources that is subject to the assessment as determined by an election under AS 43.76.160, that is taken by dive gear, and that the person removes from the state or transfers to a buyer in the state.
# (d)
A person holding a limited entry permit for dive gear or an interim-use permit for dive gear issued under AS 16.43 shall pay a dive fishery management assessment of three percent on a species of fishery resources that is subject to the assessment as determined by an election under AS 43.76.160, that is taken by dive gear, and that the person removes from the state or transfers to a buyer in the state.
# (e)
A person holding a limited entry permit for dive gear or an interim-use permit for dive gear issued under AS 16.43 shall pay a dive fishery management assessment of four percent on a species of fishery resources that is subject to the assessment as determined by an election under AS 43.76.160, that is taken by dive gear, and that the person removes from the state or transfers to a buyer in the state.
# (f)
A person holding a limited entry permit for dive gear or an interim-use permit for dive gear issued under AS 16.43 shall pay a dive fishery management assessment of five percent on a species of fishery resources that is subject to the assessment as determined by an election under AS 43.76.160, that is taken by dive gear, and that the person removes from the state or transfers to a buyer in the state.
# (g)
A person holding a limited entry permit for dive gear or an interim-use permit for dive gear issued under AS 16.43 shall pay a dive fishery management assessment of six percent on a species of fishery resources that is subject to the assessment as determined by an election under AS 43.76.160, that is taken by dive gear, and that the person removes from the state or transfers to a buyer in the state.
# (h)
A person holding a limited entry permit for dive gear or an interim-use permit for dive gear issued under AS 16.43 shall pay a dive fishery management assessment of seven percent on a species of fishery resources that is subject to the assessment as determined by an election under AS 43.76.160, that is taken by dive gear, and that the person removes from the state or transfers to a buyer in the state.
# (i)
A dive fishery management assessment may only be levied or collected on a fishery resource in an administrative area if
# (1)
there exists in that administrative area an association determined by the commissioner of fish and game to be a qualified regional dive fishery development association under AS 16.40.240; and
# (2)
the species of fishery resource subject to the dive fishery management assessment and the rate of the dive fishery management assessment, as provided under (b) - (h) of this section, is approved by an election under AS 43.76.160.
Source: official source document (full Title 43 PDF)
In this chapter (40 sections)
- 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
- 43.76.360 · One percent seafood development tax