reglab/housing_qa huggingface dataset:
AK Stat § 43.76.170 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 76. Fisheries Taxes and Assessments|Article 2. Dive Fishery Management Assessment.|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.
AK Stat § 43.76.180 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 76. Fisheries Taxes and Assessments|Article 2. Dive Fishery Management Assessment.|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.
AK Stat § 43.76.190 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 76. Fisheries Taxes and Assessments|Article 2. Dive Fishery Management Assessment.|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.
AK Stat § 43.76.200 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 76. Fisheries Taxes and Assessments|Article 2. Dive Fishery Management Assessment.|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.
AK Stat § 43.76.210 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 76. Fisheries Taxes and Assessments|Article 2. Dive Fishery Management Assessment.|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.
AK Stat § 43.76.220 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 76. Fisheries Taxes and Assessments|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.
AK Stat § 43.76.240 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 76. Fisheries Taxes and Assessments|Article 3. Salmon Fishery Assessment.|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.
AK Stat § 43.76.250 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 76. Fisheries Taxes and Assessments|Article 3. Salmon Fishery Assessment.|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.
AK Stat § 43.76.260 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 76. Fisheries Taxes and Assessments|Article 3. Salmon Fishery Assessment.|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.
AK Stat § 43.76.270 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 76. Fisheries Taxes and Assessments|Article 3. Salmon Fishery Assessment.|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.
AK Stat § 43.76.280 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 76. Fisheries Taxes and Assessments|Article 3. Salmon Fishery Assessment.|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.
AK Stat § 43.76.300 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 76. Fisheries Taxes and Assessments|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.
AK Stat § 43.76.320 (2021)
2021 Alaska Statutes|Title 43. Revenue and Taxation|Chapter 76. Fisheries Taxes and Assessments|Article 4. Permit Buy-Back Assessment.|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.