{"data":{"id":"us-ak/as-43.76.300","jurisdiction":"us-ak","citation":"AS 43.76.300","heading":"Permit buy-back assessment.","body":"A person holding a limited entry permit or interim-use permit under AS 16.43 for a fishery subject to a permit buy-back assessment established by the Alaska Commercial Fisheries Entry Commission under AS 16.43.310 shall pay the permit buy-back assessment at the rate established by the commission on the value, as defined in AS 43.75.290, of fish that the person removes from the state or transfers to a buyer in the state under the authority conferred by the limited entry permit or interim-use permit. The buyer shall collect the permit buy-back assessment at the time the fish is acquired by the buyer.","path":["Title 43. Revenue and Taxation.","Chapter 76. Fisheries Taxes and Assessments.","Article 4. Permit Buy-Back Assessment."],"source_url":"https://www.akleg.gov/basis/statutes.asp#43.76.300","current_through":"Alaska Statutes 2025 (34th Legislature, 2025-2026)","vintage":"","retrieved_at":"2026-09-02T06:19:28Z","sha256":"9dec992f5f4d2a181e007bc589a96662d05838e7f713e22a09af89a249b3a5c8","source_id":"us-ak","stale":false,"prev":"us-ak/as-43.76.280","next":"us-ak/as-43.76.310"},"notice":"GroundRules: Original legal text. Not legal advice."}