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Alaska Administrative Code (Last Updated: January 12, 2017) |
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Title 15. Revenue. |
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Chapter 15.116. Common Property Fishery Assessment and Seafood Marketing Assessment. |
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Article 15.116.4. Common Property Fishery Assessment. |
Section 15.116.420. Liability for common property fishery assessment.
Latest version.
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(a) A person participating under AS 16.43 in a common property fishery shall pay a common property fishery assessment at the rate established by the department under 15 AAC 16.410 - 15 AAC 116.490 on salmon harvested in an area and during the time of year designated by the commissioner of fish and game as a common property fishery under AS 16.10.455. (b) Except as provided under (c) of this section, a buyer who acquires salmon from a person who is subject to a common property fishery assessment under AS 16.10.455 shall collect the assessment at the time of purchase. (c) A person who transfers salmon to a buyer who is not a fisheries business licensed under AS 43.75 is liable for the payment of the common property fishery assessment imposed under 15 AAC 116.410 - 15 AAC 116.490 if, at the time possession of the salmon is transferred to the buyer, the common property fishery assessment has not been collected.
Authorities
16.10.455