Alaska Administrative Code
Title 15 - Revenue
Chapter 116 - Common Property Fishery Assessment and Seafood Marketing Assessment
Article 4 - Common Property Fishery Assessment
15 AAC 116.420 - Liability for common property fishery assessment

(a) A person subject to AS 16.43 who participates in a common property fishery under AS 16.10.455 or AS 16.12.090 shall pay a common property fishery assessment at the rate established by the department under 15 AAC 116.415 for the harvest of salmon or 15 AAC 116.416 for the harvest of shellfish, if the harvest occurs in an area and during a time of year designated by the commissioner offish and game as a common property fishery under AS 16.10.455 or AS 16.12.090.

(b) Except as provided under (c) of this section, a buyer who acquires salmon or shellfish from a person who is subject to a common property fishery assessment under AS 16.10.455 or AS 16.12.090 shall collect the assessment at the time of purchase.

(c) A person who transfers salmon or shellfish to a buyer who is not a fisheries business licensed under AS 43.75 is liable for the payment of the common property fishery assessment imposed under AS 16.10.455 or AS 16.12.090 if, at the time possession of the salmon or shellfish is transferred to the buyer, the common property fishery assessment has not been collected.