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 Alaska Stat. Chapter 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

(1) for a developing commercial fish species, as defined under Alaska Stat. § 43.75.290, one percent of the value of the fishery resource at the place of landing;
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Terms Used In Alaska Statutes 43.77.010

  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • person: includes a corporation, company, partnership, firm, association, organization, business trust, or society, as well as a natural person. See Alaska Statutes 01.10.060
  • state: means the State of Alaska unless applied to the different parts of the United States and in the latter case it includes the District of Columbia and the territories. See Alaska Statutes 01.10.060
(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.
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