{"data":{"id":"us-ak/as-43.76.035","jurisdiction":"us-ak","citation":"AS 43.76.035","heading":"Exemption.","body":"(a) Except as provided under (b) of this section, AS 43.76.001 — 43.76.040 do not apply to salmon harvested under a special harvest area entry permit issued under AS 16.43.400.\n(b) Salmon harvested in a common property fishery conducted in a terminal harvest area under AS 16.10.455 are subject to a salmon enhancement tax levied under AS 43.76.001 — 43.76.040.","path":["Title 43. Revenue and Taxation.","Chapter 76. Fisheries Taxes and Assessments."],"source_url":"https://www.akleg.gov/basis/statutes.asp#43.76.035","current_through":"Alaska Statutes 2025 (34th Legislature, 2025-2026)","vintage":"","retrieved_at":"2026-09-02T06:19:28Z","sha256":"70b1564d59b518dfa48663785e4eacd9ee0c67fc56297db1ce47576caf7ccb34","source_id":"us-ak","stale":false,"prev":"us-ak/as-43.76.030","next":"us-ak/as-43.76.040"},"notice":"GroundRules: Original legal text. Not legal advice."}