(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.