Alaska Statutes — Title 43 (Revenue and Taxation)
AS 43.76.300
Permit buy-back assessment
Official textakleg.gov
A person holding a limited entry permit or interim-use permit under AS 16.43 for a fishery subject to a permit buy-back assessment established by the Alaska Commercial Fisheries Entry Commission under AS 16.43.310 shall pay the permit buy-back assessment at the rate established by the commission on the value, as defined in AS 43.75.290, of fish that the person removes from the state or transfers to a buyer in the state under the authority conferred by the limited entry permit or interim-use permit. The buyer shall collect the permit buy-back assessment at the time the fish is acquired by the buyer.
Source: official source document (full Title 43 PDF)
In this chapter (40 sections)
- 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
- 43.76.365 · One-half percent seafood development tax
- 43.76.370 · Election to approve, amend, or terminate seafood…
- 43.76.375 · Termination of seafood development tax
- 43.76.380 · Liability for tax on fishery resources sold to a buyer
- 43.76.385 · Liability for tax on fishery resources shipped from the…
- 43.76.390 · Exemption
- 43.76.399 · Definitions