Alaska Statutes — Title 43 (Revenue and Taxation)
AS 43.76.385
Liability for tax on fishery resources shipped from the state
Official textakleg.gov
# (a)
The owner of fishery resources removed from the state is liable for payment of a seafood development tax levied under AS 43.76.350, 43.76.355, 43.76.360, or 43.76.365 if, at the time the fishery resources are removed from the state, the seafood development tax payable on the fishery resources has not been collected by a buyer.
# (b)
If the owner of fishery resources is liable for payment of the seafood development tax under
(a) of this section, the owner shall comply with the requirement of AS 43.76.380(b) to report the owner's liability for payment of the tax.
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