Alaska Statutes.
Title 43. Revenue and Taxation
Chapter 76. Fisheries Taxes and Assessments
Section 40. Definition.
previous: Section 35. Exemption.
next: Section 110. - 43.76.130. Salmon Marketing Tax; Collection of Tax; Definition. [Repealed, Sec. 9, Ch. 55, SLA 1993, as Amended By Sec. 1, Ch. 111, Sla 1998, Sec. 3, Ch. 136, Sla 2002, and Sec. 16, Ch. 31, Sla 2004].

AS 43.76.040. Definition.

In AS 43.76.001 - 43.76.040, unless the context otherwise requires, "buyer" means a person who acquires possession of salmon from the person who caught the salmon regardless of whether there is an actual sale of the salmon but excluding a transfer to a person engaged solely in interstate transportation of goods for hire.

Article 02. SALMON MARKETING TAX

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