Alaska Administrative Code
Title 15 - Revenue
Chapter 76 - Salmon Enhancement Tax
Article 1 - Tax Imposition
15 AAC 76.030 - Records

Universal Citation: 15 AK Admin Code 15 AAC 76.030

Current through August 30, 2024

A permit holder subject to the salmon enhancement tax under 15 AAC 76.010 shall prepare and retain the following records for all salmon subject to the tax and either removed from the state, or sold or otherwise transferred in the state but outside a region for which the salmon enhancement tax has been approved:

(1) Alaska Department of Fish and Game fish tickets for salmon either removed from the state, or sold or otherwise transferred in the state but outside a region for which the salmon enhancement tax has been approved;

(2) a daily journal or other record showing for each transaction the following:

(A) the person to whom the salmon were sold or otherwise transferred either in the state or upon removal from the state;

(B) pounds and value by species of the salmon; and

(C) the region designated under AS 16.10.375 in which the salmon were caught.

Authority:AS 43.05.080

AS 43.76.010

AS 43.76.011

AS 43.76.028

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