GroundRules
AS 43.76.399: Definitions.
Where this section sits in the code
- Title 43. Revenue and Taxation.
- Chapter 76. Fisheries Taxes and Assessments.
- Article 5. Seafood Development Tax.
In AS 43.76.350 — 43.76.399, unless the context otherwise requires,
(1) “buyer” means a person who acquires possession of fishery resources from the person who caught the fishery resources regardless of whether there is an actual sale of the fishery resources but excluding a transfer to a person engaged solely in interstate transportation of goods for hire;
(2) “fishery” has the meaning given in AS 16.43.990;
(3) “qualified regional seafood development association” means an association designated as qualified under AS 44.33.065(a);
(4) “seafood development region” means a region established under AS 44.33.065(b).
Collected 2026-09-02T06:19:28Z. Source file · JSON