Alaska § 43.76.385 - Liability for tax on fishery resources shipped from the state.

Full text of Alaska Alaska Statutes § 43.76.385 — Liability for tax on fishery resources shipped from the state., with citation guidance and answers to common questions.

§ 43.76.385. Liability for tax on fishery resources shipped from the state.

 (a) The owner of fishery resources removed from the state is liable for payment of a seafood development tax levied under AS 43.76.350 , 43.76.355, 43.76.360, or 43.76.365 if, at the time the fishery resources are removed from the state, the seafood development tax payable on the fishery resources has not been collected by a buyer.

 (b) If the owner of fishery resources is liable for payment of the seafood development tax under (a) of this section, the owner shall comply with the requirement of AS 43.76.380 (b) to report the owner's liability for payment of the tax.

Source: official Alaska text · Last verified 2026-08-27

Frequently Asked Questions About Alaska § 43.76.385

What does Alaska Statutes § 43.76.385 cover?

Section 43.76.385 ("Liability for tax on fishery resources shipped from the state.") 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 § 43.76.385?

A common citation format is "Alaska Statutes § 43.76.385" (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 § 43.76.385 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.