{"data":{"id":"us-ak/as-43.76.399","jurisdiction":"us-ak","citation":"AS 43.76.399","heading":"Definitions.","body":"In AS 43.76.350 — 43.76.399, unless the context otherwise requires,\n(1) “buyer” means a person who acquires possession of fishery resources from the person who caught the fishery resources regardless of whether there is an actual sale of the fishery resources but excluding a transfer to a person engaged solely in interstate transportation of goods for hire;\n(2) “fishery” has the meaning given in AS 16.43.990;\n(3) “qualified regional seafood development association” means an association designated as qualified under AS 44.33.065(a);\n(4) “seafood development region” means a region established under AS 44.33.065(b).","path":["Title 43. Revenue and Taxation.","Chapter 76. Fisheries Taxes and Assessments.","Article 5. Seafood Development Tax."],"source_url":"https://www.akleg.gov/basis/statutes.asp#43.76.399","current_through":"Alaska Statutes 2025 (34th Legislature, 2025-2026)","vintage":"","retrieved_at":"2026-09-02T06:19:28Z","sha256":"1b63e7a97f6b016064352f04e255a762f6fc5892b274b642a14cd74c13b13a56","source_id":"us-ak","stale":false,"prev":"us-ak/as-43.76.390","next":"us-ak/as-43.77.010"},"notice":"GroundRules: Original legal text. Not legal advice."}