{"data":{"id":"us-ak/as-43.76.001","jurisdiction":"us-ak","citation":"AS 43.76.001","heading":"Thirty percent salmon enhancement tax.","body":"(a) A person holding a limited entry permit under AS 16.43 shall pay a salmon enhancement tax at the rate of 30 percent of the value of salmon, as defined in AS 43.75.290, that the person removes from the state or transfers to a buyer in the state. The buyer shall collect the salmon enhancement tax at the time the salmon is acquired by the buyer.\n(b) A 30 percent salmon enhancement tax may only be levied or collected under (a) of this section\n(1) in a region designated by the commissioner of fish and game for the purpose of salmon production under AS 16.10.375;\n(2) if there exists in that region an association determined by the commissioner of fish and game to be a qualified regional association under AS 16.10.380; and\n(3) if the qualified regional association approves the 30 percent salmon enhancement tax under AS 43.76.015.","path":["Title 43. Revenue and Taxation.","Chapter 76. Fisheries Taxes and Assessments."],"source_url":"https://www.akleg.gov/basis/statutes.asp#43.76.001","current_through":"Alaska Statutes 2025 (34th Legislature, 2025-2026)","vintage":"","retrieved_at":"2026-09-02T06:19:28Z","sha256":"61a3e2167f01de4d8f7f74f89d3271d8b76e690ee1514a651aa2e6a0ed405403","source_id":"us-ak","stale":false,"prev":"us-ak/as-43.75.290","next":"us-ak/as-43.76.002"},"notice":"GroundRules: Original legal text. Not legal advice."}