Alaska Statutes — Title 43 (Revenue and Taxation)
AS 43.77.010
Landing tax
A person who engages or attempts to engage in a floating fisheries business in the state and who owns a fishery resource that is not subject to AS 43.75 but that is brought into the jurisdiction of, and first landed in, this state is liable for and shall pay a landing tax on the value of the fishery resource. The amount of the landing tax is
# (1)
for a developing commercial fish species, as defined under AS 43.75.290, one percent of the value of the fishery resource at the place of landing;
# (2)
for a fish species other than a developing commercial fish species, three percent of the value of the fishery resource at the place of the landing.
Source: official source document (full Title 43 PDF)
In this chapter (12 sections)
- 43.77.010 · Landing tax
- 43.77.015 · Obligations and payments under fishery cooperative contracts
- 43.77.020 · Filing return and payment of tax
- 43.77.030 · Credit for other taxes paid
- 43.77.035 · Tax credit for scholarship contributions
- 43.77.040 · Credit for approved contributions
- 43.77.045 · Fisheries resource landing tax education credit. [See…
- 43.77.046 · Alaska veterans' memorial endowment fund contribution credit
- 43.77.050 · Separate accounting
- 43.77.060 · Revenue sharing
- 43.77.070 · Regulations
- 43.77.200 · Definitions