{"data":{"id":"us-ak/as-43.76.011","jurisdiction":"us-ak","citation":"AS 43.76.011","heading":"Two 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 two 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 two 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 two 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#43.76.011","current_through":"Alaska Statutes 2025 (34th Legislature, 2025-2026)","vintage":"","retrieved_at":"2026-09-02T06:19:28Z","sha256":"aa570ed4ccc746645a8716cb1bc4834a171855f3f30170a7157043a288253f79","source_id":"us-ak","stale":false,"prev":"us-ak/as-43.76.010","next":"us-ak/as-43.76.012"},"notice":"GroundRules: Original legal text. Not legal advice."}