15 Alaska Admin. Code § 76.010

Current through October 17, 2024

Section 15 AAC 76.010 - Imposition of the tax

There is imposed on each person who holds a limited entry permit under AS 16.43 a salmon enhancement tax on

(1) the value of all salmon sold or otherwise transferred to a buyer within a region designated under AS 16.10.375 if there exists in that region a qualified regional association which has approved the salmon enhancement tax in accordance with AS 43.76.015; and

(2) the value of all salmon that the permit holder catches within a region for which the salmon enhancement tax has been approved, and that the permit holder either removes from the state, or sells or otherwise transfers in the state but outside a region for which the tax has been approved.

15 AAC 76.010

Eff. 4/1/81, Register 78; am 8/9/81, Register 79; am 7/31/81, Register 79; am 3/31/85, Register 93

Authority:AS 43.05.080

AS 43.76.010

AS 43.76.011

AS 43.76.028