(a) Except as otherwise provided under (f) of this section, a buyer who acquires fish that are subject to a permit buy-back assessment imposed by Alaska Stat. § 43.76.300 shall collect the permit buy-back assessment at the time of purchase and shall remit the total permit buy-back assessment collected during each month to the Department of Revenue by the last day of the next month.
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Terms Used In Alaska Statutes 43.76.310

  • month: means a calendar month unless otherwise expressed. See Alaska Statutes 01.10.060
  • 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
(b) A buyer who collects a permit buy-back assessment shall

(1) maintain records of the value of fish purchased in the state that were subject to a permit buy-back assessment;
(2) report the total value, as defined in Alaska Stat. § 43.75.290, of the fish acquired during the preceding year that were subject to a permit buy-back assessment to the department by March 1 of each year.
(c) The owner of fish removed from the state is liable for payment of a permit buy-back assessment imposed by Alaska Stat. § 43.76.300 if, at the time the fish is removed from the state, the assessment payable on the fish has not been collected by a buyer. If the owner of the fish is liable for payment of the permit buy-back assessment under this subsection, the owner shall comply with the requirements under (a) and (b) of this section to remit the assessment to the department, to maintain records, and to report to the department.
(d) A permit buy-back assessment collected under this section shall be deposited in the state treasury. The department shall separately account for the amounts collected and interest accrued on the amounts collected for each permit buy-back assessment imposed under Alaska Stat. § 43.76.300. The legislature may appropriate revenue generated by a permit buy-back assessment and interest accrued on the assessment to the buy-back fund established for the fishery in which the assessment was collected for the purpose of supporting the buy-back program for that fishery under Alaska Stat. § 16.43.310 and 16.43.320.
(e) The provisions of Alaska Stat. Chapter 43.05 and Alaska Stat. Chapter 43.10 apply to the enforcement and collection of a permit buy-back assessment levied under Alaska Stat. § 43.76.300 – 43.76.320.
(f) A direct marketing fisheries business licensed under Alaska Stat. § 43.75.020(c) or a commercial fisherman who transfers possession of fish to a buyer who is not a fisheries business licensed under Alaska Stat. Chapter 43.75 is liable for the payment of a permit buy-back assessment imposed by Alaska Stat. § 43.76.300 if, at the time possession of the fish is transferred to a buyer, the permit buy-back assessment payable on the fish has not been collected. If a direct marketing fisheries business or commercial fisherman is liable for payment of a permit buy-back assessment under this subsection, the direct marketing fisheries business or commercial fisherman shall comply with the requirements under (b) of this section to maintain records and report the value of fish acquired during the preceding year. Notwithstanding (a) of this section, a person subject to this subsection shall remit the total permit buy-back assessment payable during the calendar year to the Department of Revenue before April 1 after close of the calendar year.
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