A buyer responsible for the collection of the salmon enhancement tax shall prepare and retain the following records:

1. (1) Alaska Department of Fish and Game fish tickets salmon purchased or otherwise acquired;

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

   1. (A) the permit holder from whom the salmon was acquired;
   2. (B) the limited entry permit number of the permit holder named under (A) of this paragraph;
   3. (C) the pounds and value, by species, of the salmon purchased or otherwise acquired;
   4. (D) the amount of salmon enhancement tax collected; and
   5. (E) 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 43.76.025