Sec. 43.76.004. - Nine percent salmon enhancement tax.
(a) A person holding a limited entry permit under AS 16.43 shall pay a salmon enhancement tax at the rate of nine percent of the value of salmon, as defined in AS 43.75.290 , that the person removes from the state or transfers to a buyer in the state. The buyer shall collect the salmon enhancement tax at the time the salmon is acquired by the buyer.
(b) A nine percent salmon enhancement tax may only be levied or collected under (a) of this section
(1) in a region designated by the commissioner of fish and game for the purpose of salmon production under AS 16.10.375 ;
(2) if there exists in that region an association determined by the commissioner of fish and game to be a qualified regional association under AS 16.10.380 ; and
(3) if the qualified regional association approves the nine percent salmon enhancement tax under AS 43.76.015 .