Alaska Administrative Code
Title 15 - Revenue
Chapter 76 - Salmon Enhancement Tax
Article 2 - Salmon Acquired by Buyers
15 AAC 76.120 - Records
Universal Citation: 15 AK Admin Code 15 AAC 76.120
Current through August 30, 2024
A buyer responsible for the collection of the salmon enhancement tax shall prepare and retain the following records:
(1) Alaska Department of Fish and Game fish tickets salmon purchased or otherwise acquired;
(2) a daily journal or other record showing for each transaction the following:
(A) the
permit holder from whom the salmon was acquired;
(B) the limited entry permit number of the
permit holder named under (A) of this paragraph;
(C) the pounds and value, by species, of the
salmon purchased or otherwise acquired;
(D) the amount of salmon enhancement tax
collected; and
(E) the region
designated under
AS
16.10.375 in which the salmon were
caught.
Authority:AS 43.05.080
AS 43.76.025
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