- Alaska Statutes.
- Title 43. Revenue and Taxation
- Chapter 76. Fisheries Taxes and Assessments
- Section 399. Definitions.
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. Fishery Resource Landing Tax
AS 43.76.399. Definitions.
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).
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