Alaska Statutes 43.76.385 – Liability for tax on fishery resources shipped from the state

(a) The owner of fishery resources removed from the state is liable for payment of a seafood development tax levied under Alaska Stat. § 43.76.350, 43.76.355, 43.76.360, or 43.76.365 if, at the time the fishery resources are removed from the state, the seafood development tax payable on the fishery resources has not been collected by a buyer.

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Terms Used In Alaska Statutes 43.76.385

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 fishery resources is liable for payment of the seafood development tax under (a) of this section, the owner shall comply with the requirement of Alaska Stat. § 43.76.380(b) to report the owner’s liability for payment of the tax.

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