A permit holder subject to the salmon enhancement tax under 15 AAC 76.010 shall prepare and retain the following records for all salmon subject to the tax and either removed from the state, or sold or otherwise transferred in the state but outside a region for which the salmon enhancement tax has been approved:

1. (1) Alaska Department of Fish and Game fish tickets for salmon either removed from the state, or sold or otherwise transferred in the state but outside a region for which the salmon enhancement tax has been approved;

2. (2) a daily journal or other record showing for each transaction the following:

   1. (A) the person to whom the salmon were sold or otherwise transferred either in the state or upon removal from the state;
   2. (B) pounds and value by species of the salmon; and
   3. (C) the region designated under AS 16.10.375 in which the salmon were caught.

(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