(a) A person holding a limited entry permit under AS 16.43 shall pay a salmon enhancement tax at the rate of eight percent of the value of salmon, as defined in AS 43.75.290, that the person removes from the state or transfers to a buyer in the state. The buyer shall collect the salmon enhancement tax at the time the salmon is acquired by the buyer. (b) An eight percent salmon enhancement tax may only be levied or collected under (a) of this section (1) in a region designated by the commissioner of fish and game for the purpose of salmon production under AS 16.10.375; (2) if there exists in that region an association determined by the commissioner of fish and game to be a qualified regional association under AS 16.10.380; and (3) if the qualified regional association approves the eight percent salmon enhancement tax under AS 43.76.015.
Alaska Legal Code