AS 43.76.040: Definition.
Where this section sits in the code
- Title 43. Revenue and Taxation.
- 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