(a) The owner of salmon removed from the state is liable for payment of a salmon enhancement tax imposed under Alaska Stat. § 43.76.00143.76.013 if, at the time the salmon are removed from the state, the tax payable on the salmon has not been collected by a buyer.

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Terms Used In Alaska Statutes 43.76.028

  • 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
(b) If the owner of salmon is liable for payment of the salmon enhancement tax under (a) of this section, the owner shall comply with the requirement of Alaska Stat. § 43.76.025(b) to report the owner’s liability for payment of the tax.