{"data":{"id":"us-ak/as-43.76.006","jurisdiction":"us-ak","citation":"AS 43.76.006","heading":"Seven 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 seven 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 seven 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 seven 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#43.76.006","current_through":"Alaska Statutes 2025 (34th Legislature, 2025-2026)","vintage":"","retrieved_at":"2026-09-02T06:19:28Z","sha256":"cfce60ce5f21c1088b72346f25faeca071c9c4e12e0aa34d4a94c72187bd16d9","source_id":"us-ak","stale":false,"prev":"us-ak/as-43.76.005","next":"us-ak/as-43.76.007"},"notice":"GroundRules: Original legal text. Not legal advice."}