Alaska Administrative Code
Title 15 - Revenue
Chapter 76 - Salmon Enhancement Tax
Article 2 - Salmon Acquired by Buyers
15 AAC 76.100 - Collection of tax
Universal Citation: 15 AK Admin Code 15 AAC 76.100
Current through August 30, 2024
The salmon enhancement tax is to be collected by the buyer for every salmon acquired within a region designated under AS 16.10.375 which has approved the imposition of a salmon enhancement tax, from a person holding a limited entry permit under AS 16.43, regardless of whether the salmon was taken in a company-owned or company-subsidized boat operated by employees or agents of the buyer responsible for the collection of the salmon enhancement tax, or in a boat which is operated under lease or other arrangement by the buyer.
Authority:AS 43.05.080
AS 43.76.010
AS 43.76.011
AS 43.76.028
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