AS Title 43, Chapter 76: Fisheries Taxes and Assessments

Article 1. Salmon Enhancement Tax. Chapter 76. Fisheries Taxes and Assessments. Sec. 43.76.001. Thirty 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 30 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 30 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 30 percent salmon enhancement tax under AS 43.76.015 . Sec. 43.76.002. Twenty 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 20 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 20 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 20 percent salmon enhancement tax under AS 43.76.015 . Sec. 43.76.003. Ten 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 10 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 10 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 10 percent salmon enhancement tax under AS 43.76.015 . 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 . Sec. 43.76.005. Eight 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 eight 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) An eight 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 eight percent salmon enhancement tax under AS 43.76.015 . Sec. 43.76.006. Seven 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 seven 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 seven 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 seven percent salmon enhancement tax under AS 43.76.015 . Sec. 43.76.007. Six 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 six 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 six 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 six percent salmon enhancement tax under AS 43.76.015 . Sec. 43.76.008. Five 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 five 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 five 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 five percent salmon enhancement tax under AS 43.76.015 . Sec. 43.76.009. Four 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 four 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 four 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 four percent salmon enhancement tax under AS 43.76.015 . Sec. 43.76.010. Three 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 three 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 three 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 three percent salmon enhancement tax under AS 43.76.015 . Sec. 43.76.011. Two 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 two 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 two 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 two percent salmon enhancement tax under AS 43.76.015 . Sec. 43.76.012. One 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 one 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 one 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 the 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 one percent salmon enhancement tax under AS 43.76.015 . Sec. 43.76.013. Fifteen 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 15 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 15 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 15 percent salmon enhancement tax under AS 43.76.015 . Sec. 43.76.015. Election to approve or terminate salmon enhancement tax. (a) A qualified regional association may conduct an election under this section after the commissioner of commerce, community, and economic development approves (1) the notice to be published by the qualified regional association; (2) the ballot to be used in the election; and (3) the registration and voting procedure for the approval or termination of the salmon enhancement tax. (b) The salmon enhancement tax is levied under AS 43.76.001 — 43.76.013 in a region on the effective date stated on the ballot if (1) it is approved by a majority vote of the eligible interim-use permit and entry permit holders voting in an election held under this section in the region; and (2) the election results are certified by the commissioner of commerce, community, and economic development. (c) In conducting an election under this section, a qualified regional association shall adopt the following procedures: (1) the qualified regional association for the region shall hold at least one public meeting not less than 30 days before the date on which ballots must be postmarked to be counted in the election to explain the reason for the proposed salmon enhancement tax and to explain the registration and voting procedure to be used in the election; the qualified regional association shall provide notice of the meeting by (A) mailing the notice to each eligible interim-use permit and entry permit holder; (B) posting the notice in at least three public places in the region; and (C) publishing the notice in at least one newspaper of general circulation in the region at least once a week for two consecutive weeks before the meeting; (2) the qualified regional association shall mail two ballots to each eligible interim-use permit and entry permit holder; the first ballot shall be mailed not more than 45 days before the dates ballots must be postmarked to be counted in the election; the second ballot shall be mailed not less than 15 days before the date ballots must be postmarked to be counted in the election; the qualified regional association shall adopt procedures to ensure that only one ballot from each eligible interim-use permit and entry permit holder is counted in the election; (3) the ballot must (A) indicate whether the election relates to a salmon enhancement tax under AS 43.76.001 , 43.76.002, 43.76.003, 43.76.004, 43.76.005, 43.76.006, 43.76.007, 43.76.008, 43.76.009, 43.76.010, 43.76.011, 43.76.012, or 43.76.013; (B) ask the question whether the salmon enhancement tax shall be levied; (C) indicate the boundaries of the region in which the salmon enhancement tax will be levied; (D) provide an effective date for the levy of the salmon enhancement tax; and (E) indicate the date on which returned ballots must be postmarked in order to be counted; (4) the ballots shall be returned by mail and shall be counted by the commissioner of commerce, community, and economic development or by a person approved by the commissioner of commerce, community, and economic development. (d) The commissioner of commerce, community, and economic development shall certify the results of an election under this section if the commissioner determines that the requirements of (a) and (c) of this section have been satisfied. (e) Except as provided in AS 43.76.020 (b)(2), an election to terminate a salmon enhancement tax shall be conducted under the same procedures established under (a), (c) and (d) of this section for an election to approve a salmon enhancement tax. (f) In this section, “eligible interim-use permit and entry permit holder” means an individual who, 90 days before the date ballots must be postmarked to be counted in an election under this section, is listed in the records of the Alaska Commercial Fisheries Entry Commission as the legal owner of an interim-use permit or an entry permit which authorizes the individual to fish commercially in an administrative area established by the Alaska Commercial Fisheries Entry Commission under AS 16.43.200 , which is included, in whole or in part, in the region in which the election is held. Sec. 43.76.020. Termination of salmon enhancement tax. (a) The salmon enhancement tax levied under AS 43.76.001 — 43.76.013 may be terminated by the commissioner of revenue upon majority vote at an election held under AS 43.76.015 in the region in which the salmon enhancement tax is levied. (b) A salmon enhancement tax shall be terminated by the commissioner of revenue under (a) of this section following an election in a region if (1) a petition is presented to the commissioner of commerce, community, and economic development requesting termination of the salmon enhancement tax which is signed by at least 25 percent of the number of persons who voted under AS 43.76.015 in the election approving the salmon enhancement tax in the region; (2) the commissioner of commerce, community, and economic development determines that there are no outstanding loans to the qualified regional association under AS 16.10.510 that are secured by the tax; (3) an election is held in accordance with AS 43.76.015 ; the ballot must ask the question whether the salmon enhancement tax for the region shall be terminated; the ballot must be worded so that a “yes” vote is for continuation of the salmon enhancement tax and a “no” vote is for termination of the salmon enhancement tax; (4) a majority of the eligible interim-use permit and entry permit holders who vote in the election cast a ballot for the termination of the salmon enhancement tax; and (5) the qualified regional association provides notice of the election in accordance with AS 43.76.015 within two months after receiving notice from the commissioner of commerce, community, and economic development that a valid petition under (1) of this subsection has been received. Sec. 43.76.025. Collection of tax and disposition of proceeds. (a) Except as otherwise provided under (d) of this section, a buyer who acquires fishery resources that are subject to a salmon enhancement tax imposed under AS 43.76.001 — 43.76.013 shall collect the salmon enhancement tax at the time of purchase, and shall remit the total salmon enhancement tax collected during each month to the Department of Revenue by the last day of the next month. (b) A buyer who collects the salmon enhancement tax shall (1) maintain records reflecting the region designated under AS 16.10.375 in which the fishery resource was caught; and (2) report to the Department of Revenue by March 1 of each year the total value, as defined in AS 43.75.290 , of the salmon caught in each region designated under AS 16.10.375 which the buyer has acquired during the preceding year. (c) The salmon enhancement tax collected under AS 43.76.001 — 43.76.028 shall be deposited in the general fund. The legislature may make appropriations based on this revenue to the Department of Commerce, Community, and Economic Development for the purpose of providing financing for qualified regional associations. The legislature may base an appropriation for a qualified regional association operating within a region designated under AS 16.10.375 on the value of the fisheries resources caught in that region rather than the value of the fisheries resources sold in that region if those values differ. (d) A direct marketing fisheries business licensed under AS 43.75.020 (c) or a commercial fisherman who transfers possession of salmon to a buyer who is not a fisheries business licensed under AS 43.75 is liable for the payment of a salmon enhancement tax imposed by AS 43.76.001 , 43.76.002, 43.76.003, 43.76.004, 43.76.005, 43.76.006, 43.76.007, 43.76.008, 43.76.009, 43.76.010, 43.76.011, 43.76.012, or 43.76.013 if, at the time possession of the salmon is transferred to a buyer, the salmon enhancement tax payable on the salmon has not been collected. If a direct marketing fisheries business or commercial fisherman is liable for payment of the salmon enhancement tax under this subsection, the direct marketing fisheries business or commercial fisherman shall comply with the requirements of (b) of this section to maintain records and to report the liability for payment of the tax. Notwithstanding (a) of this section, a person subject to this subsection shall remit the total salmon enhancement tax payable during the calendar year to the Department of Revenue before April 1 after close of the calendar year. Sec. 43.76.028. Liability for tax on salmon shipped from state. (a) The owner of salmon removed from the state is liable for payment of a salmon enhancement tax imposed under AS 43.76.001 — 43.76.013 if, at the time the salmon are removed from the state, the tax payable on the salmon has not been collected by a buyer. (b) If the owner of salmon is liable for payment of the salmon enhancement tax under (a) of this section, the owner shall comply with the requirement of AS 43.76.025 (b) to report the owner's liability for payment of the tax. Sec. 43.76.030. Accounting of financing received as a result of the salmon enhancement tax. [Repealed, § 19 ch 6 SLA 1998.] Sec. 43.76.035. Exemption. (a) Except as provided under (b) of this section, AS 43.76.001 — 43.76.040 do not apply to salmon harvested under a special harvest area entry permit issued under AS 16.43.400 . (b) Salmon harvested in a common property fishery conducted in a terminal harvest area under AS 16.10.455 are subject to a salmon enhancement tax levied under AS 43.76.001 — 43.76.040. Sec. 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. Secs. 43.76.110 — 43.76.130. Salmon marketing tax; Collection of tax; Definition. [Repealed, § 9, ch. 55, SLA 1993, as amended by § 1, ch. 111, SLA 1998, § 3, ch. 136, SLA 2002, and § 16, ch. 31, SLA 2004.] Article 2. Dive Fishery Management Assessment. Sec. 43.76.150. Dive fishery management assessment. (a) A dive fishery management assessment on fishery resources taken by dive gear shall be levied on the value of the fishery resource taken in a dive gear fishery. The species of fishery resources subject to the assessment and the rate of the assessment, as determined under (b) — (h) of this section, shall be determined by an election under AS 43.76.160 . (b) A person holding a limited entry permit for dive gear or an interim-use permit for dive gear issued under AS 16.43 shall pay a dive fishery management assessment of one percent on a species of fishery resources that is subject to the assessment as determined by an election under AS 43.76.160 , that is taken by dive gear, and that the person removes from the state or transfers to a buyer in the state. (c) A person holding a limited entry permit for dive gear or an interim-use permit for dive gear issued under AS 16.43 shall pay a dive fishery management assessment of two percent on a species of fishery resources that is subject to the assessment as determined by an election under AS 43.76.160 , that is taken by dive gear, and that the person removes from the state or transfers to a buyer in the state. (d) A person holding a limited entry permit for dive gear or an interim-use permit for dive gear issued under AS 16.43 shall pay a dive fishery management assessment of three percent on a species of fishery resources that is subject to the assessment as determined by an election under AS 43.76.160 , that is taken by dive gear, and that the person removes from the state or transfers to a buyer in the state. (e) A person holding a limited entry permit for dive gear or an interim-use permit for dive gear issued under AS 16.43 shall pay a dive fishery management assessment of four percent on a species of fishery resources that is subject to the assessment as determined by an election under AS 43.76.160 , that is taken by dive gear, and that the person removes from the state or transfers to a buyer in the state. (f) A person holding a limited entry permit for dive gear or an interim-use permit for dive gear issued under AS 16.43 shall pay a dive fishery management assessment of five percent on a species of fishery resources that is subject to the assessment as determined by an election under AS 43.76.160 , that is taken by dive gear, and that the person removes from the state or transfers to a buyer in the state. (g) A person holding a limited entry permit for dive gear or an interim-use permit for dive gear issued under AS 16.43 shall pay a dive fishery management assessment of six percent on a species of fishery resources that is subject to the assessment as determined by an election under AS 43.76.160 , that is taken by dive gear, and that the person removes from the state or transfers to a buyer in the state. (h) A person holding a limited entry permit for dive gear or an interim-use permit for dive gear issued under AS 16.43 shall pay a dive fishery management assessment of seven percent on a species of fishery resources that is subject to the assessment as determined by an election under AS 43.76.160 , that is taken by dive gear, and that the person removes from the state or transfers to a buyer in the state. (i) A dive fishery management assessment may only be levied or collected on a fishery resource in an administrative area if (1) there exists in that administrative area an association determined by the commissioner of fish and game to be a qualified regional dive fishery development association under AS 16.40.240 ; and (2) the species of fishery resource subject to the dive fishery management assessment and the rate of the dive fishery management assessment, as provided under (b) — (h) of this section, is approved by an election under AS 43.76.160 . Sec. 43.76.160. Election to approve, amend, or terminate dive fishery management assessment. (a) A qualified regional dive fishery development association may conduct an election under this section after the commissioner of fish and game approves (1) the notice to be published by the qualified regional dive fishery development association; the notice must describe the species of fishery resources subject to the dive fishery management assessment and the rate of the dive fishery management assessment to be approved, amended, or terminated at the election; (2) the ballot to be used in the election; and (3) the registration and voting procedure for the approval, amendment, or termination of the dive fishery management assessment. (b) The dive fishery management assessment is levied under AS 43.76.150 (b), (c), (d), (e), (f), (g), or (h), amended under AS 43.76.170 , or terminated under AS 43.76.180 in an administrative area on the effective date stated on the ballot if (1) the levy, amendment, or termination is approved by a majority of the eligible interim-use permit and entry permit holders voting in the election; (2) at least 25 percent of the eligible interim-use permit and entry permit holders vote in the election; and (3) the election results are certified by the commissioner of fish and game. (c) In conducting an election under this section, a qualified regional dive fishery development association shall adopt the following procedures: (1) the qualified regional dive fishery development association in the administrative area shall hold at least one public meeting not less than 30 days before the date on which ballots must be postmarked to be counted in the election to explain, as appropriate, the reason for approval or amendment of the proposed dive fishery management assessment, the reason for the proposed rate of the dive fishery management assessment, or the reason for termination of the dive fishery management assessment and to explain the registration and voting procedure to be used in the election; the qualified regional dive fishery development association shall provide notice of the meeting by (A) mailing the notice to each eligible interim-use permit and entry permit holder; (B) posting the notice in at least three public places in the administrative area; and (C) publishing the notice in at least one newspaper of general circulation in the administrative area at least once a week for two consecutive weeks before the meeting; (2) the qualified regional dive fishery development association shall mail two ballots to each eligible interim-use permit and entry permit holder; the first ballot shall be mailed not more than 45 days before the date ballots must be postmarked to be counted in the election; the second ballot shall be mailed not less than 15 days before the date ballots must be postmarked to be counted in the election; the qualified regional dive fishery development association shall adopt procedures to ensure that only one ballot from each eligible interim-use permit and entry permit holder is counted in the election; (3) the ballot must (A) indicate the species of fishery resources subject to the dive fishery management assessment; (B) indicate whether the election relates to a dive fishery management assessment under AS 43.76.150 (b), (c), (d), (e), (f), (g), or (h); (C) ask the question whether the dive fishery management assessment on the fishery resources addressed on the ballot shall be approved, amended, or terminated, as appropriate; (D) indicate the boundaries of the administrative area in which the dive fishery management assessment will be levied or terminated; (E) provide an effective date for the approval, amendment, or termination of the dive fishery management assessment; and (F) indicate the date on which returned ballots must be postmarked in order to be counted; (4) the ballots shall be returned by mail and shall be counted by an auditor selected by the qualified regional dive fishery development association and approved by the commissioner of fish and game; the qualified regional dive fishery development association shall pay the costs of counting the ballots. (d) The commissioner of fish and game shall certify the results of an election under this section if the commissioner determines that the requirements of (a) and (c) of this section have been satisfied. (e) A qualified regional dive fishery development association may employ or contract with another person to administer an election under this section subject to the supervision of the association. (f) Except as otherwise provided under AS 43.76.170 and 43.76.180, an election to amend the rate of a dive fishery management assessment or to terminate a dive fishery management assessment shall be conducted under the same procedures established under (a) — (d) of this section for an election to approve a dive fishery management assessment. (g) In this section, “eligible interim-use permit and entry permit holder” means an individual who, 90 days before the date ballots must be postmarked to be counted in an election under this section, is listed in the records of the Alaska Commercial Fisheries Entry Commission as the legal holder of an interim-use permit for dive gear or an entry permit for dive gear that authorizes the individual to fish commercially in the administrative area for the species of fishery resource for which the dive fishery management assessment is to be approved, amended, or terminated. Sec. 43.76.170. Amendment of dive fishery management assessment. (a) The rate of the dive fishery management assessment levied on a species of fishery resources under AS 43.76.150 (b), (c), (d), (e), (f), (g), or (h) may be amended by the commissioner of revenue upon majority vote at an election held under AS 43.76.160 in the administrative area in which the dive fishery management assessment is levied. (b) The commissioner of revenue shall amend the rate of a dive fishery management assessment under (a) of this section following an election in an administrative area if (1) a petition that is signed by at least 75 percent of the board members of the qualified regional dive fishery development association established for the administrative area under AS 16.40.240 is presented to the commissioner of fish and game requesting amendment of the rate of the dive fishery management assessment on a species of fishery resources; the petition must state whether the proposed rate of the dive fishery management assessment is to be levied under AS 43.76.150 (b), (c), (d), (e), (f), (g), or (h); (2) an election is held in accordance with AS 43.76.160 ; the ballot must ask the question whether the dive fishery management assessment on a species of fishery resources taken in the administrative area shall be amended and must state whether the dive fishery management assessment on the species of fishery resources is to be levied under AS 43.76.150 (b), (c), (d), (e), (f), (g), or (h) if the assessment is amended; the ballot must be worded so that a “yes” vote is for amendment of the dive fishery management assessment and a “no” vote is for continuation of the current dive fishery management assessment; (3) a majority of the eligible interim-use permit and entry permit holders who vote in the election cast a ballot for the amendment of the dive fishery management assessment; in this paragraph, “eligible interim-use permit and entry permit holders” has the meaning given in AS 43.76.160 ; and (4) the qualified regional dive fishery development association provides notice of the election in accordance with AS 43.76.160 within two months after receiving notice from the commissioner of fish and game that the petition submitted by the qualified regional dive fishery development association under (1) of this subsection has been received and is valid. Sec. 43.76.180. Termination of dive fishery management assessment. (a) The dive fishery management assessment levied on a species of fishery resources under AS 43.76.150 (b), (c), (d), (e), (f), (g), or (h) shall be terminated by the commissioner of revenue upon majority vote at an election held under AS 43.76.160 in the administrative area in which the dive fishery management assessment is levied. (b) The commissioner of revenue shall terminate a dive fishery management assessment under (a) of this section following an election in an administrative area if (1) a petition that is signed by at least 75 percent of the board members of the qualified regional dive fishery development association established for the administrative area under AS 16.40.240 is presented to the commissioner of fish and game requesting termination of the dive fishery management assessment on a species of fishery resources; (2) an election is held in accordance with AS 43.76.160 ; the ballot must ask the question whether the dive fishery management assessment on a species of fishery resources taken in the administrative area shall be terminated; the ballot must be worded so that a “yes” vote is for continuation of the dive fishery management assessment and a “no” vote is for termination of the dive fishery management assessment; (3) a majority of the eligible interim-use permit and entry permit holders who vote in the election cast a ballot for the termination of the dive fishery management assessment; in this paragraph, “eligible interim-use permit and entry permit holders” has the meaning given in AS 43.76.160 ; and (4) the qualified regional dive fishery development association provides notice of the election in accordance with AS 43.76.160 within two months after receiving notice from the commissioner of fish and game that the petition submitted by the qualified regional dive fishery development association under (1) of this subsection has been received and is valid. Sec. 43.76.190. Collection of assessment. (a) Except as otherwise provided under (e) of this section, a buyer who acquires a fishery resource that is subject to a dive fishery management assessment levied under AS 43.76.150 (b), (c), (d), (e), (f), (g), or (h) shall collect the dive fishery management assessment at the time of purchase and shall remit the total dive fishery management assessment collected during each calendar quarter to the Department of Revenue by the last day of the month following the end of the calendar quarter. In this subsection, “calendar quarter” means each of the three-month periods ending March 31, June 30, September 30, and December 31. (b) A buyer who collects the dive fishery management assessment shall maintain records of the value of each species of fishery resources that is subject to an assessment that is purchased in each administrative area of the state. (c) The owner of fishery resources removed from the state is liable for payment of the dive fishery management assessment levied under AS 43.76.150 (b), (c), (d), (e), (f), (g), or (h) if, at the time the fishery resource is removed from the state, the assessment payable on the fishery resource has not been collected by a buyer. If the owner of the fishery resource is liable for payment of the dive fishery management assessment under this subsection, the owner shall comply with the requirements under (a) and (b) of this section to remit the assessment to the Department of Revenue and to maintain records. (d) The dive fishery management assessment collected under this section shall be deposited in the state treasury. Under AS 37.05.146 (c), assessment receipts shall be accounted for separately, and appropriations from the account are not made from the unrestricted general fund. (e) A direct marketing fisheries business licensed under AS 43.75.020 (c) or a commercial fisherman who transfers possession of a fishery resource to a buyer who is not a fisheries business licensed under AS 43.75 is liable for payment of a dive fishery management assessment levied under AS 43.76.150 (b), (c), (d), (e), (f), (g), or (h) if, at the time possession of the fishery resource is transferred to a buyer, the dive fishery management assessment payable on the fishery resource has not been collected. If a direct marketing fisheries business or commercial fisherman is liable for payment of a dive fishery management assessment under this subsection, the direct marketing fisheries business or commercial fisherman shall comply with the requirement to maintain records under (b) of this section. Notwithstanding (a) of this section, a person subject to this subsection shall remit the total dive fishery management assessment payable during the calendar year to the Department of Revenue before April 1 after close of the calendar year. Sec. 43.76.200. Funding for qualified regional dive fishery development associations. (a) The legislature may make appropriations of revenue collected under AS 43.76.190 to the Department of Fish and Game for funding of the qualified regional dive fishery development association in the administrative area in which the assessment was collected. Appropriations under this section are not made from the unrestricted general fund. Funds received under this section by a qualified regional dive fishery development association may be expended in accordance with the annual operating plan developed under (b) of this section. (b) The Department of Fish and Game shall develop an annual operating plan with the cooperation of the regional dive fishery development association and the Department of Environmental Conservation on or before a date specified by the Department of Fish and Game. The qualified regional dive fishery development association and the Department of Environmental Conservation shall cooperate with the Department of Fish and Game in the development of the annual operating plan. The annual operating plan must describe the activities for which the funding will be expended, including identification of species and areas for which bioassessment surveys will be conducted, a description of management and research activities to be performed, planning for dive fisheries, and administrative activities of the association. Funds appropriated to the Department of Fish and Game for funding of qualified regional dive fishery development associations may not be disbursed by the department or expended by the association, except for administration of the association, unless the annual operating plan has been approved by the association and the Department of Fish and Game. If an annual operating plan has not been approved by the association and the Department of Fish and Game, the Department of Fish and Game may not disburse and the association may not expend funds received from the department for administration of the association in an amount that exceeds the amount of administrative expenses authorized under the annual operating plan for the prior fiscal year. (c) A qualified regional dive fishery development association receiving funding under this section shall submit an annual financial report to the Department of Fish and Game on a form provided by the Department of Fish and Game. The Department of Fish and Game may, by regulation, require that a qualified regional dive fishery development association use a uniform system of accounting and may audit the use of funding received under this section by the association. (d) This section does not establish a dedication of a state tax or license. (e) This section does not restrict or qualify the authority of the Department of Fish and Game or the Board of Fisheries under AS 16 . Sec. 43.76.210. Definitions. In AS 43.76.150 — 43.76.210, (1) “administrative area” means an area established by the Alaska Commercial Fisheries Entry Commission under AS 16.43.200 for regulating and controlling entry into fisheries using dive gear; (2) “buyer” means a person who acquires possession of a fishery resource from the person who caught the fishery resource, regardless of whether there is an actual sale of the fishery resource, but does not include a person engaged solely in interstate transportation of goods for hire; (3) “fishery resource” means fish, shellfish, or marine invertebrates taken or landed under the authority of a limited entry permit or interim-use permit issued under AS 16.43 for dive gear; (4) “qualified regional dive fishery development association” means an association that is qualified under AS 16.40.240 ; (5) “value” has the meaning given in AS 43.75.290 . Article 3. Salmon Fishery Assessment. Sec. 43.76.220. Salmon fishery assessment. (a) A salmon fishery assessment shall be levied on the value of the salmon sold in a salmon fishery. The rate of the assessment, not to exceed five percent, and the termination date of the assessment shall be determined by an election under AS 43.76.230 . (b) A salmon fishery assessment may only be levied or collected on salmon sold in a fishery if (1) there exists for that fishery an association determined by the commissioner of fish and game to be a qualified salmon fishery association under AS 16.40.250 ; and (2) the rate of the salmon fishery assessment is determined by an election under AS 43.76.230 . Sec. 43.76.230. Election to approve, amend, or terminate salmon fishery assessment. (a) A qualified salmon fishery association may conduct an election under this section after the commissioner of fish and game approves (1) the notice to be published by the qualified salmon fishery association; the notice must state that all salmon sold in the fishery are subject to the salmon fishery assessment, the rate of the salmon fishery assessment to be approved, amended, or terminated at the election, and the date on which the assessment would terminate under AS 43.76.250 (a); (2) the ballot to be used in the election; and (3) the registration and voting procedure for the approval, amendment, or termination of the salmon fishery assessment. (b) The salmon fishery assessment is levied under AS 43.76.220 in a fishery on the effective date stated on the ballot if (1) the assessment is approved by a two-thirds majority vote of the eligible interim-use permit and entry permit holders in the fishery; and (2) the election results are certified by the commissioner of fish and game. (c) In conducting an election under this section, a qualified salmon fishery association shall adopt the following procedures: (1) the qualified salmon fishery association for the fishery shall make copies of the articles of incorporation and bylaws of the association available to all interim-use permit and entry permit holders in the fishery; (2) the qualified salmon fishery association for the fishery shall hold at least one public meeting not less than 30 days before the date on which ballots must be postmarked to be counted in the election to explain, as appropriate, the reason for approval or amendment of the proposed salmon fishery assessment, the reason for the proposed rate and the proposed termination date of the salmon fishery assessment, or the reason for termination of the salmon fishery assessment, and to explain the registration and voting procedure to be used in the election; the qualified salmon fishery association shall provide notice of the meeting by (A) mailing the notice to each eligible interim-use permit and entry permit holder; (B) posting the notice in at least three public places in the administrative area in which the fishery occurs; and (C) publishing the notice in at least one newspaper of general circulation in the administrative area in which the fishery occurs at least once a week for two consecutive weeks before the meeting; (3) the qualified salmon fishery association shall mail two ballots to each eligible interim-use permit and entry permit holder; the first ballot shall be mailed not more than 45 days before the date ballots must be postmarked to be counted in the election; the second ballot shall be mailed not less than 15 days before the date ballots must be postmarked to be counted in the election; the qualified salmon fishery association shall adopt procedures to ensure that only one ballot from each eligible interim-use permit and entry permit holder is counted in the election; (4) the ballot must (A) state that all salmon sold in the fishery are subject to the salmon fishery assessment; (B) state the rate of the assessment to be levied under AS 43.76.220 and the date on which the assessment would terminate under AS 43.76.250 (a); (C) ask the question whether the salmon fishery assessment addressed on the ballot shall be approved, amended, or terminated, as appropriate; (D) indicate the fishery for which the salmon fishery assessment will be levied or terminated; (E) provide an effective date for the approval, amendment, or termination of the salmon fishery assessment; and (F) indicate the date on which returned ballots must be postmarked in order to be counted; (5) the ballots shall be returned by mail and shall be counted by an auditor selected by the qualified salmon fishery association and approved by the commissioner of fish and game; the qualified salmon fishery association shall pay the costs of counting the ballots. (d) The commissioner of fish and game shall certify the results of an election under this section if the commissioner determines that the requirements of (a) and (c) of this section have been satisfied. (e) A qualified salmon fishery association may employ or contract with another person to administer an election under this section subject to the supervision of the association. (f) Except as otherwise provided under AS 43.76.240 and 43.76.250, an election to amend the rate or termination date of a salmon fishery assessment or to terminate a salmon fishery assessment shall be conducted under the same procedures established under (a), (c), and (d) of this section for an election to approve a salmon fishery assessment.

(g) In this section, “eligible interim-use permit and entry permit holder” means an individual who, 90 days before the date ballots must be postmarked to be counted in an election under this section, is listed in the records of the Alaska Commercial Fisheries Entry Commission as the legal holder of an interim-use permit for salmon fishing gear or an entry permit for salmon fishing gear that authorizes the individual to fish commercially in the salmon fishery for which the salmon fishery assessment is to be approved, amended, or terminated. Sec. 43.76.240. Amendment of salmon fishery assessment. (a) The rate or termination date of the salmon fishery assessment levied on salmon under AS 43.76.220 may be amended by the commissioner of revenue upon a two-thirds majority vote at an election held under AS 43.76.230 among the eligible permit holders for the fishery in which the salmon fishery assessment is levied. (b) The commissioner of revenue shall amend the rate or termination date of a salmon fishery assessment under (a) of this section following an election among the eligible permit holders for the fishery if (1) a petition that is signed by at least 25 percent of the interim-use permit and entry permit holders in the fishery that is the subject of the petition is presented to the commissioner of fish and game requesting amendment of the rate or termination date of the salmon fishery assessment; the petition must state, as appropriate, the proposed rate or termination date of the salmon fishery assessment to be levied under AS 43.76.220 ; only a person who holds an interim-use permit or entry permit for the fishery at the time of signing the petition may validly sign the petition; (2) an election is held in accordance with AS 43.76.230 ; a ballot to amend the rate of the salmon fishery assessment must ask the question whether the rate of the salmon fishery assessment on salmon sold in the fishery shall be amended and must state the salmon fishery assessment to be levied under AS 43.76.220 and the termination date of the assessment if the assessment is amended; a ballot to amend the termination date of the salmon fishery assessment must ask the question whether the termination date of the salmon fishery assessment on salmon sold in the fishery shall be amended and must state the termination date of the salmon fishery assessment if the termination date is amended; the ballot must be worded so that a “yes” vote is for amendment of the salmon fishery assessment and a “no” vote is for continuation of the current salmon fishery assessment; (3) a two-thirds majority of the eligible interim-use permit and entry permit holders in the fishery casts a ballot for the amendment of the salmon fishery assessment; in this paragraph, “eligible interim-use permit and entry permit holder” has the meaning given in AS 43.76.230 ; and (4) the qualified salmon fishery association provides notice of the election in accordance with AS 43.76.230 within six months after receiving notice from the commissioner of fish and game that a valid petition under (1) of this subsection has been received. Sec. 43.76.250. Termination of salmon fishery assessment. (a) The salmon fishery assessment levied under AS 43.76.220 shall be terminated by the commissioner of revenue on the termination date determined at an election held under AS 43.76.230 to establish or amend the assessment. (b) Notwithstanding (a) of this section, the commissioner of revenue shall terminate the salmon fishery assessment before the termination date determined at an election held under AS 43.76.230 to establish or amend the assessment, upon a two-thirds majority vote at an election held under AS 43.76.230 among the eligible permit holders for the fishery in which the salmon fishery assessment is levied. (c) The commissioner of revenue shall terminate a salmon fishery assessment under (b) of this section following an election among the eligible permit holders for the fishery if (1) a petition that is signed by at least 25 percent of the interim-use permit and entry permit holders in the fishery that is the subject of the petition is presented to the commissioner of fish and game requesting termination of the salmon fishery assessment; only a person who holds an interim-use permit or entry permit for the fishery at the time of signing the petition may validly sign the petition; (2) an election is held in accordance with AS 43.76.230 ; the ballot must ask the question whether the salmon fishery assessment shall be terminated; the ballot must be worded so that a “yes” vote is for continuation of the salmon fishery assessment and a “no” vote is for termination of the salmon fishery assessment; (3) a two-thirds majority of the eligible interim-use permit and entry permit holders in the fishery casts a ballot for the termination of the salmon fishery assessment; in this paragraph, “eligible interim-use permit and entry permit holder” has the meaning given in AS 43.76.230 ; and (4) the qualified salmon fishery association provides notice of the election in accordance with AS 43.76.230 within six months after receiving notice from the commissioner of fish and game that a valid petition under (1) of this subsection has been received. Sec. 43.76.260. Collection of assessment. (a) Except as otherwise provided under (f) of this section, a buyer who acquires salmon that is subject to a salmon fishery assessment levied under AS 43.76.220 shall collect the salmon fishery assessment at the time of purchase and shall remit the total salmon fishery assessment collected during each month to the Department of Revenue by the last day of the next month. (b) A buyer who collects the salmon fishery assessment shall maintain records of the value of salmon that is subject to the assessment that is purchased in each salmon fishery of the state. (c) The owner of salmon removed from the state is liable for payment of the salmon fishery assessment levied under AS 43.76.220 if, at the time the salmon is removed from the state, the assessment payable on the salmon has not been collected by a buyer. If the owner of the salmon is liable for payment of the salmon fishery assessment under this subsection, the owner shall comply with the requirements under (a) and (b) of this section to remit the assessment to the department and to maintain records. (d) The salmon fishery assessment collected under this section shall be deposited in the state treasury. (e) The provisions of AS 43.05 and AS 43.10 apply to the enforcement and collection of a salmon fishery assessment levied under AS 43.76.220 — 43.76.280. (f) A direct marketing fisheries business licensed under AS 43.75.020 (c) or a commercial fisherman who transfers possession of salmon to a buyer who is not a fisheries business licensed under AS 43.75 is liable for the payment of a salmon fishery assessment levied under AS 43.76.220 if, at the time possession of the fishery resource is transferred to a buyer, the salmon fishery assessment payable on the salmon has not been collected. If a direct marketing fisheries business or commercial fisherman is liable for payment of the salmon fishery assessment under this subsection, the direct marketing fisheries business or commercial fisherman shall comply with the requirement under (b) of this section to maintain records. Notwithstanding (a) of this section, a person subject to this subsection shall remit the total salmon fishery assessment payable during the calendar year to the Department of Revenue before April 1 after close of the calendar year. Sec. 43.76.270. Funding for qualified salmon fishery associations. (a) The legislature may make appropriations of revenue collected under AS 43.76.260 to the Department of Fish and Game for funding of the qualified salmon fishery association for the fishery in which the assessment was collected. Funds received under this section by a qualified salmon fishery association may be expended in accordance with the annual operating plan developed under (b) of this section. (b) The Department of Fish and Game may assist a salmon fishery association in developing an annual operating plan. The annual operating plan must describe the activities for which the association intends to expend the funding received under this section, including consolidation of the fishing fleet in the salmon fishery, financial assistance to permit holders in the fishery to promote consolidation of the fishing fleet for the fishery, and administrative activities of the association. (c) A qualified salmon fishery association receiving funding under this section shall submit an annual report to the Department of Fish and Game and to the members of the association describing the activities of the association and how those activities are consistent with the articles of incorporation and bylaws of the association. (d) This section does not establish a dedication of a state tax or license. (e) This section does not restrict or qualify the authority of the Department of Fish and Game or the Board of Fisheries under AS 16 . Sec. 43.76.280. Definitions. In AS 43.76.220 — 43.76.280, (1) “administrative area” means an area established by the Alaska Commercial Fisheries Entry Commission under AS 16.43.200 for regulating and controlling entry into salmon fisheries; (2) “buyer” has the meaning given in AS 43.76.040 ; (3) “fishery” has the meaning given in AS 16.43.990 ; (4) “qualified salmon fishery association” means an association that is qualified under AS 16.40.250 ; (5) “salmon” means salmon sold under the authority of a limited entry permit or interim-use permit issued under AS 16.43 for salmon; (6) “sold” means the transfer of ownership of salmon from an interim-use permit or entry permit holder to a buyer at the first point of sale; (7) “value” has the meaning given in AS 43.75.290 . Article 4. Permit Buy-Back Assessment. Sec. 43.76.300. Permit buy-back assessment. A person holding a limited entry permit or interim-use permit under AS 16.43 for a fishery subject to a permit buy-back assessment established by the Alaska Commercial Fisheries Entry Commission under AS 16.43.310 shall pay the permit buy-back assessment at the rate established by the commission on the value, as defined in AS 43.75.290 , of fish that the person removes from the state or transfers to a buyer in the state under the authority conferred by the limited entry permit or interim-use permit. The buyer shall collect the permit buy-back assessment at the time the fish is acquired by the buyer. Sec. 43.76.310. Collection of assessment. (a) Except as otherwise provided under (f) of this section, a buyer who acquires fish that are subject to a permit buy-back assessment imposed by AS 43.76.300 shall collect the permit buy-back assessment at the time of purchase and shall remit the total permit buy-back assessment collected during each month to the Department of Revenue by the last day of the next month. (b) A buyer who collects a permit buy-back assessment shall (1) maintain records of the value of fish purchased in the state that were subject to a permit buy-back assessment; (2) report the total value, as defined in AS 43.75.290 , of the fish acquired during the preceding year that were subject to a permit buy-back assessment to the department by March 1 of each year. (c) The owner of fish removed from the state is liable for payment of a permit buy-back assessment imposed by AS 43.76.300 if, at the time the fish is removed from the state, the assessment payable on the fish has not been collected by a buyer. If the owner of the fish is liable for payment of the permit buy-back assessment under this subsection, the owner shall comply with the requirements under (a) and (b) of this section to remit the assessment to the department, to maintain records, and to report to the department. (d) A permit buy-back assessment collected under this section shall be deposited in the state treasury. The department shall separately account for the amounts collected and interest accrued on the amounts collected for each permit buy-back assessment imposed under AS 43.76.300 . The legislature may appropriate revenue generated by a permit buy-back assessment and interest accrued on the assessment to the buy-back fund established for the fishery in which the assessment was collected for the purpose of supporting the buy-back program for that fishery under AS 16.43.310 and 16.43.320. (e) The provisions of AS 43.05 and AS 43.10 apply to the enforcement and collection of a permit buy-back assessment levied under AS 43.76.300 — 43.76.320. (f) A direct marketing fisheries business licensed under AS 43.75.020 (c) or a commercial fisherman who transfers possession of fish to a buyer who is not a fisheries business licensed under AS 43.75 is liable for the payment of a permit buy-back assessment imposed by AS 43.76.300 if, at the time possession of the fish is transferred to a buyer, the permit buy-back assessment payable on the fish has not been collected. If a direct marketing fisheries business or commercial fisherman is liable for payment of a permit buy-back assessment under this subsection, the direct marketing fisheries business or commercial fisherman shall comply with the requirements under (b) of this section to maintain records and report the value of fish acquired during the preceding year. Notwithstanding (a) of this section, a person subject to this subsection shall remit the total permit buy-back assessment payable during the calendar year to the Department of Revenue before April 1 after close of the calendar year. Sec. 43.76.320. Definition. In AS 43.76.300 — 43.76.320, “buyer” means a person who acquires possession of fish from the person who caught the fish regardless of whether there is an actual sale of the fish, but does not include a person engaged solely in interstate transportation of goods for hire. Article 5. Seafood Development Tax. Sec. 43.76.350. Two percent seafood development tax. (a) A person holding a limited entry permit or interim-use permit under AS 16.43 shall pay a seafood development tax at the rate of two percent of the value, as defined in AS 43.75.290 , of fishery resources taken in a fishery that the person removes from the state or transfers to a buyer in the state. (b) A two percent seafood development tax on fishery resources taken in a fishery may only be levied and collected under (a) of this section if (1) the commissioner of commerce, community, and economic development has designated an organization to be the qualified regional seafood development association for the seafood development region in which the fishery occurs; and (2) the two percent seafood development tax for the fishery is approved under AS 43.76.370 . Sec. 43.76.355. One and one-half percent seafood development tax. (a) A person holding a limited entry permit or interim-use permit under AS 16.43 shall pay a seafood development tax at the rate of 1.5 percent of the value, as defined in AS 43.75.290 , of fishery resources taken in a fishery that the person removes from the state or transfers to a buyer in the state. (b) A 1.5 percent seafood development tax on fishery resources taken in a fishery may only be levied and collected under (a) of this section if (1) the commissioner of commerce, community, and economic development has designated an organization to be the qualified regional seafood development association for the seafood development region in which the fishery occurs; and (2) the 1.5 percent seafood development tax for the fishery is approved under AS 43.76.370 . Sec. 43.76.360. One percent seafood development tax. (a) A person holding a limited entry permit or interim-use permit under AS 16.43 shall pay a seafood development tax at the rate of one percent of the value, as defined in AS 43.75.290 , of fishery resources taken in a fishery that the person removes from the state or transfers to a buyer in the state. (b) A one percent seafood development tax on fishery resources taken in a fishery may only be levied and collected under (a) of this section if (1) the commissioner of commerce, community, and economic development has designated an organization to be the qualified regional seafood development association for the seafood development region in which the fishery occurs; and (2) the one percent seafood development tax for the fishery is approved under AS 43.76.370 . Sec. 43.76.365. One-half percent seafood development tax. (a) A person holding a limited entry permit or interim-use permit under AS 16.43 shall pay a seafood development tax at the rate of 0.5 percent of the value, as defined in AS 43.75.290 , of fishery resources taken in a fishery that the person removes from the state or transfers to a buyer in the state. (b) A 0.5 percent seafood development tax on fishery resources taken in a fishery may only be levied or collected under (a) of this section if (1) the commissioner of commerce, community, and economic development has designated an organization to be the qualified regional seafood development association for the seafood development region in which the fishery occurs; and (2) the 0.5 percent seafood development tax for the fishery is approved under AS 43.76.370 . Sec. 43.76.370. Election to approve, amend, or terminate seafood development tax. (a) A qualified regional seafood development association for a seafood development region may conduct an election under this section to approve, amend, or terminate a seafood development tax in one or more fisheries in a seafood development region after (1) the association pays a fee of $500 for each fishery in which an election is held; and (2) the commissioner of commerce, community, and economic development approves (A) the notice to be published by the qualified regional seafood development association; (B) the ballot to be used in the election; and (C) the registration and voting procedure for the approval, amendment, or termination of the seafood development tax. (b) The seafood development tax is levied under AS 43.76.350 , 43.76.355, 43.76.360, or 43.76.365 on fishery resources taken in a fishery, or is amended or terminated, on the effective date stated on the ballot if (1) the levy, amendment, or termination of the tax is approved by a majority vote of the eligible interim-use permit and entry permit holders in the fishery who vote in an election held under this section; (2) at least 30 percent of the eligible interim-use permit and entry permit holders in the fishery cast a ballot in the election to levy, amend, or terminate the tax; and (3) the election results are certified by the commissioner of commerce, community, and economic development under (d) of this section. (c) In conducting an election under this section, the qualified regional seafood development association shall adopt the following procedures: (1) the association shall hold at least one public meeting, not less than 30 days before the date on which ballots must be postmarked to be counted in the election, to explain the reason for the proposed seafood development tax, the amendment of the tax, or the termination of the tax and to explain the registration and voting procedure to be used in the election; the association shall provide notice of the meeting by (A) mailing the notice to each eligible interim-use permit and entry permit holder; (B) posting the notice in at least three public places in the seafood development region in which the fishery occurs; and (C) publishing the notice in at least one newspaper of general circulation in the region at least once a week for two consecutive weeks before the meeting; (2) the association shall mail two ballots to each eligible interim-use permit and entry permit holder; the first ballot shall be mailed not more than 45 days before the date ballots must be postmarked to be counted in the election; the second ballot shall be mailed not less than 15 days before the date ballots must be postmarked to be counted in the election; the association shall adopt procedures to ensure that only one ballot from each eligible interim-use permit and entry permit holder is counted in the election; (3) the ballot must (A) indicate whether the election relates to a seafood development tax under AS 43.76.350 , 43.76.355, 43.76.360, or 43.76.365; (B) indicate the fishery that is or will be subject to the seafood development tax to be levied or amended; (C) ask the question whether the seafood development tax shall be levied or amended, as appropriate; (D) indicate the geographic boundaries of the seafood development region in which the seafood development tax will be levied; (E) provide an effective date for the levy or amendment of the seafood development tax in the fishery; and (F) indicate the date on which returned ballots must be postmarked in order to be counted; (4) the ballots shall be returned by mail and shall be counted by the commissioner of commerce, community, and economic development or by a person approved by the commissioner of commerce, community, and economic development. (d) The commissioner of commerce, community, and economic development shall certify the results of an election under this section if the commissioner determines that the requirements of (a) — (c) of this section have been satisfied. (e) The rate of the seafood development tax levied in a seafood development region shall be uniform for all fisheries and fishery resources in the region. (f) If a seafood development tax has not been levied on a fishery resource in a seafood development region, the initial tax levied in any fishery in the region may be set at a rate set under AS 43.76.350 , 43.76.355, 43.76.360, or 43.76.365 in accordance with procedures set out in this section. If a seafood development tax is currently levied on fishery resources in any fishery in a seafood development region, an election to approve the initial levy of a seafood development tax in another fishery in the region shall be for a levy of the tax at the current rate in the region. The election to approve the levy of a seafood development tax within a fishery shall be conducted among the eligible interim-use permit and entry permit holders in the fishery. (g) An election to amend the current rate of the seafood development tax within a seafood development region shall be conducted among the eligible interim-use permit holders and entry permit holders in each fishery within the region that has approved the levy of the tax under this section. In an election to amend the current rate of the seafood development tax within a region, a person shall receive, and may cast and have counted, a separate ballot for each fishery in the seafood development region that is subject to the tax for which the person is an eligible interim-use permit or entry permit holder. (h) Except as provided in AS 43.76.375 , an election to terminate a seafood development tax within one or more fisheries in a seafood development region shall be conducted under the same procedures established under (a) — (d) of this section for an election to approve or amend a seafood development tax. (i) In this section, “eligible interim-use permit and entry permit holder” means an individual who, 90 days before the date ballots must be postmarked to be counted in an election under this section, is listed in the records of the Alaska Commercial Fisheries Entry Commission as the legal owner of an interim-use permit or an entry permit that authorizes the individual to operate commercial fishing gear in the fishery that is or will be subject to the seafood development tax that is the subject of the election. Sec. 43.76.375. Termination of seafood development tax. (a) The seafood development tax levied under AS 43.76.350 , 43.76.355, 43.76.360, or 43.76.365 may be terminated by the commissioner of revenue upon majority vote of eligible permit holders who vote in an election held under AS 43.76.370 in which at least 30 percent of the eligible permit holders cast a ballot. The seafood development tax may be terminated in one or more fisheries within a seafood development region under this section. (b) The commissioner of revenue shall terminate a seafood development tax under (a) of this section following an election conducted by the qualified seafood development association for the seafood development region if (1) a petition is presented to the commissioner of commerce, community, and economic development requesting termination of the seafood development tax in a fishery that is signed by at least 10 percent of the number of persons who are eligible to vote in an election under AS 43.76.370 to approve the levy of the seafood development tax in the fishery; (2) an election is held in accordance with AS 43.76.370 ; the ballot must ask the question whether the seafood development tax for the fishery shall be terminated; the ballot must be worded so that a “yes” vote is for continuation of the seafood development tax and a “no” vote is for termination of the seafood development tax; (3) a majority of the votes cast in the election by eligible interim-use permit and entry permit holders are for the termination of the seafood development tax; (4) at least 30 percent of the permit holders who are eligible to vote in the election cast a ballot in the election; and (5) the qualified regional seafood development association for the fishery provides notice of the election in accordance with AS 43.76.370 within two months after receiving notice from the commissioner of commerce, community, and economic development that a valid petition under (1) of this subsection has been received. Sec. 43.76.380. Liability for tax on fishery resources sold to a buyer. (a) Except as provided under (c) of this section, a buyer who acquires a fishery resource that is subject to a seafood development tax levied under AS 43.76.350 , 43.76.355, 43.76.360, or 43.76.365 shall collect the seafood development tax at the time of purchase, and shall remit the total tax collected during each month to the department by the last day of the next month. (b) A buyer who collects the seafood development tax shall (1) maintain records reflecting the fishery in which the fishery resource was caught; and (2) report to the Department of Revenue by March 1 of each year the total value, as defined in AS 43.75.290 , of the fishery resources caught in each fishery that the buyer has acquired during the preceding year. (c) A commercial fisherman who transfers possession of a fishery resource to a buyer who is not a fisheries business licensed under AS 43.75 is liable for the 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 possession of the fishery resource is transferred to a buyer, the seafood development tax payable on the fishery resource has not been collected. If a commercial fisherman is liable for payment of the seafood development tax under this subsection, the commercial fisherman shall comply with the requirements under (b) of this section to maintain records and to make reports to the Department of Revenue. Notwithstanding (a) of this section, a person subject to this subsection shall remit the total seafood development tax payable during the calendar year to the Department of Revenue before April 1 after close of the calendar year. (d) The Department of Revenue shall deposit the seafood development tax collected under AS 43.76.350 — 43.76.399 in the general fund. The legislature may make appropriations based on this revenue to the Department of Commerce, Community, and Economic Development for the purpose of providing financing for qualified regional seafood development associations. Sec. 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. Sec. 43.76.390. Exemption. AS 43.76.350 — 43.76.399 do not apply to salmon or shellfish harvested under a special harvest area entry permit issued under AS 16.43.400 . Sec. 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).