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§ 43-76-300 — Alaska Law | CourtGPT
  1. Home/
  2. Laws/
  3. Alaska/
  4. Title 43 - Revenue and Taxation/
  5. Chapter 76 - Fisheries Taxes and Assessments/
  6. Article 4 - Permit Buy-back Assessment.sec. 43.76.300. Permit Buy-back Assessment/
  7. § 43-76-300
Alaska Legal Code

§ 43-76-300

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A person holding a limited entry permit or interim-use permit under AS 16.43 for a fishery subject to a permit buy-back assessment established by the Alaska Commercial Fisheries Entry Commission under AS 16.43.310 shall pay the permit buy-back assessment at the rate established by the commission on the value, as defined in AS 43.75.290, of fish that the person removes from the state or transfers to a buyer in the state under the authority conferred by the limited entry permit or interim-use permit. The buyer shall collect the permit buy-back assessment at the time the fish is acquired by the buyer.