Alaska Statutes
Alaska Stat. § 43.77.010 (2026)
Landing tax
✓ current as of July 2026
Find cases:
SyfertCases citing this section
AK-LEGakleg.gov
JustiaTitle on Justia
CornellLII Search
CasesGoogle Scholar
Sec. 43.77.010. Landing tax.
A person who engages or attempts to engage in a floating fisheries business in the state and who owns a fishery resource that is not subject to AS 43.75 but that is brought into the jurisdiction of, and first landed in, this state is liable for and shall pay a landing tax on the value of the fishery resource. The amount of the landing tax is
(1) for a developing commercial fish species, as defined under AS 43.75.290, one percent of the value of the fishery resource at the place of landing;
(2) for a fish species other than a developing commercial fish species, three percent of the value of the fishery resource at the place of the landing.
A person who engages or attempts to engage in a floating fisheries business in the state and who owns a fishery resource that is not subject to AS 43.75 but that is brought into the jurisdiction of, and first landed in, this state is liable for and shall pay a landing tax on the value of the fishery resource. The amount of the landing tax is
(1) for a developing commercial fish species, as defined under AS 43.75.290, one percent of the value of the fishery resource at the place of landing;
(2) for a fish species other than a developing commercial fish species, three percent of the value of the fishery resource at the place of the landing.
Notes of Decisions
Cited in 1
case (1 in the last 5 years), 2021–2021 · leading case: State of Alaska, Dep't of Revenue v. North Pac. Fishing, Inc. & U.S. Fishing LLC., 485 P.3d 1040 (Alaska 2021).
State of Alaska, Dep't of Revenue v. North Pac. Fishing, Inc. & U.S. Fishing LLC., 485 P.3d 1040 (Alaska 2021). “5 AS 43.77.010. 6 15 AAC 77.005(c). 7 AS 43.”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.