{"data":{"id":"us-ak/as-43.77.010","jurisdiction":"us-ak","citation":"AS 43.77.010","heading":"Landing tax.","body":"A person who engages or attempts to engage in a floating fisheries business in the state and who owns a fishery resource that is not subject to AS 43.75 but that is brought into the jurisdiction of, and first landed in, this state is liable for and shall pay a landing tax on the value of the fishery resource. The amount of the landing tax is\n(1) for a developing commercial fish species, as defined under AS 43.75.290, one percent of the value of the fishery resource at the place of landing;\n(2) for a fish species other than a developing commercial fish species, three percent of the value of the fishery resource at the place of the landing.","path":["Title 43. Revenue and Taxation.","Chapter 77. Fishery Resource Landing Tax."],"source_url":"https://www.akleg.gov/basis/statutes.asp#43.77.010","current_through":"Alaska Statutes 2025 (34th Legislature, 2025-2026)","vintage":"","retrieved_at":"2026-09-02T06:19:28Z","sha256":"2db46a04fd9ff0b4990a37ba8610d3a1b95d76abe93b148e04396428fc8b2c35","source_id":"us-ak","stale":false,"prev":"us-ak/as-43.76.399","next":"us-ak/as-43.77.015"},"notice":"GroundRules: Original legal text. Not legal advice."}