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Alaska · Through Alaska Statutes 2025 (34th Legislature, 2025-2026)

AS 43.76.040: Definition.

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Where this section sits in the code
  1. Title 43. Revenue and Taxation.
  2. Chapter 76. Fisheries Taxes and Assessments.

In AS 43.76.001 — 43.76.040, unless the context otherwise requires, “buyer” means a person who acquires possession of salmon from the person who caught the salmon regardless of whether there is an actual sale of the salmon but excluding a transfer to a person engaged solely in interstate transportation of goods for hire.

Collected 2026-09-02T06:19:28Z. Source file · JSON

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