Alaska Statutes — Title 43 (Revenue and Taxation)
AS 43.76.310
Collection of assessment
# (a)
Except as otherwise provided under (f) of this section, a buyer who acquires fish that are subject to a permit buy-back assessment imposed by AS 43.76.300 shall collect the permit buy-back assessment at the time of purchase and shall remit the total permit buy-back assessment collected during each month to the Department of Revenue by the last day of the next month.
# (b)
A buyer who collects a permit buy-back assessment shall
# (1)
maintain records of the value of fish purchased in the state that were subject to a permit buy-back assessment;
# (2)
report the total value, as defined in AS 43.75.290, of the fish acquired during the preceding year that were subject to a permit buy-back assessment to the department by March 1 of each year.
# (c)
The owner of fish removed from the state is liable for payment of a permit buy-back assessment imposed by AS 43.76.300 if, at the time the fish is removed from the state, the assessment payable on the fish has not been collected by a buyer. If the owner of the fish is liable for payment of the permit buy-back assessment under this subsection, the owner shall comply with the requirements under (a) and (b) of this section to remit the assessment to the department, to maintain records, and to report to the department.
# (d)
A permit buy-back assessment collected under this section shall be deposited in the state treasury. The department shall separately account for the amounts collected and interest accrued on the amounts collected for each permit buy-back assessment imposed under AS 43.76.300. The legislature may appropriate revenue generated by a permit buy-back assessment and interest accrued on the assessment to the buy-back fund established for the fishery in which the assessment was collected for the purpose of supporting the buy-back program for that fishery under AS 16.43.310 and 16.43.320.
# (e)
The provisions of AS 43.05 and AS 43.10 apply to the enforcement and collection of a permit buy-back assessment levied under AS 43.76.300 - 43.76.320.
# (f)
A direct marketing fisheries business licensed under AS 43.75.020(c) or a commercial fisherman who transfers possession of fish to a buyer who is not a fisheries business licensed under AS 43.75 is liable for the payment of a permit buy-back assessment imposed by AS 43.76.300 if, at the time possession of the fish is transferred to a buyer, the permit buy-back assessment payable on the fish has not been collected. If a direct marketing fisheries business or commercial fisherman is liable for payment of a permit buy-back assessment under this subsection, the direct marketing fisheries business or commercial fisherman shall comply with the requirements under (b) of this section to maintain records and report the value of fish acquired during the preceding year. Notwithstanding (a) of this section, a person subject to this subsection shall remit the total permit buy-back assessment payable during the calendar year to the Department of Revenue before April 1 after close of the calendar year.
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