Alaska Statutes.
Title 43. Revenue and Taxation
Chapter 76. Fisheries Taxes and Assessments
Section 320. Definition.
previous: Section 310. Collection of Assessment.
next: Section 350. Two Percent Seafood Development Tax.

AS 43.76.320. Definition.

In AS 43.76.300 - 43.76.320, "buyer" means a person who acquires possession of fish from the person who caught the fish regardless of whether there is an actual sale of the fish, but does not include a person engaged solely in interstate transportation of goods for hire.

Article 06. SEAFOOD DEVELOPMENT TAX

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