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§ 43-76-399 — Alaska Law | CourtGPT
  1. Home/
  2. Laws/
  3. Alaska/
  4. Title 43 - Revenue and Taxation/
  5. Chapter 76 - Fisheries Taxes and Assessments/
  6. Article 5 - Seafood Development Tax.sec. 43.76.350. Two Percent Seafood Development Tax/
  7. § 43-76-399
Alaska Legal Code

§ 43-76-399

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In AS 43.76.350 - 43.76.399, unless the context otherwise requires, (1) 'buyer' means a person who acquires possession of fishery resources from the person who caught the fishery resources regardless of whether there is an actual sale of the fishery resources but excluding a transfer to a person engaged solely in interstate transportation of goods for hire; (2) 'fishery' has the meaning given in AS 16.43.990; (3) 'qualified regional seafood development association' means an association designated as qualified under AS 44.33.065(a); (4) 'seafood development region' means a region established under AS 44.33.065(b).