{"data":{"id":"us-ak/as-43.77.015","jurisdiction":"us-ak","citation":"AS 43.77.015","heading":"Obligations and payments under fishery cooperative contracts.","body":"(a) The department shall deposit a payment made to the state under a contract subject to sec. 210(f), American Fisheries Act, P.L. 105-277, into the separate account established under AS 43.77.050(b).\n(b) An obligation imposed by a contract subject to sec. 210(f), American Fisheries Act, P.L. 105-277, shall be treated as if it were a tax under this chapter for purposes of AS 43.77.020. A payment made to satisfy the obligation imposed by the contract shall be treated as if it were tax revenue collected under this chapter for purposes of AS 43.77.060.","path":["Title 43. Revenue and Taxation.","Chapter 77. Fishery Resource Landing Tax."],"source_url":"https://www.akleg.gov/basis/statutes.asp#43.77.015","current_through":"Alaska Statutes 2025 (34th Legislature, 2025-2026)","vintage":"","retrieved_at":"2026-09-02T06:19:28Z","sha256":"8c066f5f2b6df44ea5007607cbbcd6064f2f91019d84c489a5358f0e4ddcf6c5","source_id":"us-ak","stale":false,"prev":"us-ak/as-43.77.010","next":"us-ak/as-43.77.020"},"notice":"GroundRules: Original legal text. Not legal advice."}