FISHERIES -- CATCH TAX REQUIRED ON FISH CAUGHT BEYOND THREE‑MILE LIMIT WHEN CO-MINGLED [[COMMINGLED]] -- DIRECTOR MAY REQUIRE AFFIDAVIT FROM FISHERMEN CERTIFYING WHERE FISH HAVE BEEN CAUGHT A. Fish from high seas subject to landing tax if co-mingled [[commingled]]with fish taken in state waters.B. Director may impose reasonable regulations to determine where taken.