Alaska § 43.75.100 - Tax imposed on taking of fishery resource.
Full text of Alaska Alaska Statutes § 43.75.100 — Tax imposed on taking of fishery resource., with citation guidance and answers to common questions.
§ 43.75.100. Tax imposed on taking of fishery resource.
(a) A person taking, purchasing, or otherwise acquiring a fishery resource that has not been subject to the tax imposed in AS 43.75.015 is subject to the tax levied in AS 43.75.015 on the value of the fishery resource if the person (1) transports the fishery resource to a point outside the taxing jurisdiction of the state for subsequent processing or sale outside the taxing jurisdiction of the state;
(2) sells the fishery resource outside the taxing jurisdiction of the state; or
(3) has the fishery resource processed by a fisheries business in the state.
(b) The rate of tax that shall be paid by a person whose liability for the tax is established by this section is the rate of tax that would have been due under AS 43.75.015 if the fisheries business that first actually and physically processed the fish had been liable to pay the tax.
Source: official Alaska text · Last verified 2026-08-27
Frequently Asked Questions About Alaska § 43.75.100
What does Alaska Statutes § 43.75.100 cover?
Section 43.75.100 ("Tax imposed on taking of fishery resource.") is part of the Alaska Statutes, the codified statutory law of Alaska. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alaska § 43.75.100?
A common citation format is "Alaska Statutes § 43.75.100" (Alaska). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alaska law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alaska official source linked on this page or consult a licensed Alaska attorney.
How does Alaska § 43.75.100 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alaska can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alaska.