There is imposed on each person who holds a limited entry permit under AS 16.43 a salmon enhancement tax on
- (1) the value of all salmon sold or otherwise transferred to a buyer within a region designated under AS 16.10.375 if there exists in that region a qualified regional association which has approved the salmon enhancement tax in accordance with AS 43.76.015; and
- (2) the value of all salmon that the permit holder catches within a region for which the salmon enhancement tax has been approved, and that the permit holder either removes from the state, or sells or otherwise transfers in the state but outside a region for which the tax has been approved.
(Eff. 4/1/81, Register 78; am 8/9/81, Register 79; am 7/31/81, Register 79; am 3/31/85, Register 93)
Authority: AS 43.05.080, AS 43.76.010, AS 43.76.011, AS 43.76.028