15 Alaska Admin. Code § 76.120

Current through October 17, 2024

Section 15 AAC 76.120 - Records

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.

15 AAC 76.120

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 43.76.025