(a) A person holding a limited entry permit or interim-use permit under Alaska Stat. Chapter 16.43 shall pay a seafood development tax at the rate of two percent of the value, as defined in Alaska Stat. § 43.75.290, of fishery resources taken in a fishery that the person removes from the state or transfers to a buyer in the state.
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Terms Used In Alaska Statutes 43.76.350

  • 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 two percent seafood development tax on fishery resources taken in a fishery may only be levied and collected under (a) of this section if

(1) the commissioner of commerce, community, and economic development has designated an organization to be the qualified regional seafood development association for the seafood development region in which the fishery occurs; and
(2) the two percent seafood development tax for the fishery is approved under Alaska Stat. § 43.76.370.
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