Section 15.76.100. Collection of tax.

Latest version.

The salmon enhancement tax is to be collected by the buyer for every salmon acquired within a region designated under AS 16.10.375 which has approved the imposition of a salmon enhancement tax, from a person holding a limited entry permit under AS 16.43,  regardless of whether the salmon was taken in a company-owned or company-subsidized boat operated by employees or agents of the buyer responsible for the collection of the salmon enhancement tax, or in a boat which is operated under lease or other arrangement by the buyer.

Authorities

43.05.080;43.76.010;43.76.011;43.76.028

Notes

Reference

15 AAC 76.020
15 AAC 76.110
15 AAC 76.130

Authority
 AS 43.05.080  
AS 43.76.010  
AS 43.76.011  
AS 43.76.028  
History Eff. 4/1/81, Register 78; am 8/9/81, Register 79; am 7/31/81, Register 79; am 3/31/85, Register 93

                    
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