Alaska Administrative Code
Title 15 - Revenue
Chapter 76 - Salmon Enhancement Tax
Article 3 - General Provisions
15 AAC 76.290 - Definitions
Current through August 30, 2024
In this chapter
(1) "buyer" means a person who purchases or otherwise acquires salmon from a limited entry permit holder, and includes a person required to obtain a license under AS 43.75.011, but does not include a person acquiring salmon for personal consumption or a tender acquiring salmon on behalf of a person required to obtain a license under AS 43.75.011;
(2) "permit" means an entry permit issued under AS 16.43.270 and an interim-use permit issued under AS 16.43.210;
(3) "person" means an individual, partnership, association, company, corporation, or any group or combination acting as a unit;
(4) "region" means a region of the state designated by the commissioner of fish and game under AS 16.10.375 for the purpose of salmon production, in which there exists a regional association organized for the purpose of enhancing salmon production and licensed to do so by the commissioner of fish and game, and in which an election has been held to approve the imposition of the salmon enhancement tax.
Authority:AS 43.05.080
AS 43.76.010
AS 43.76.011
AS 43.76.015
AS 43.76.025
AS 43.76.028
AS 43.76.040