Alaska Statutes
Chapter 52. Transportation Taxes
Article 2. Excise Tax on Travel Aboard Commercial Passenger Vessels.

Sec. 43.52.200. Levy of excise tax on overnight accommodations on commercial passenger vessels. - There is imposed an excise tax on passengers traveling on...

Sec. 43.52.210. Rate of tax. - The tax imposed by AS 43.52.200 - 43.52.295 is levied...

Sec. 43.52.220. Liability for payment of tax. - A passenger subject to the excise tax imposed by AS...

Sec. 43.52.230. Disposition of receipts. - (a) The proceeds from the tax imposed under AS 43.52.200...

Sec. 43.52.240. Administration. - The department shall (1) collect and enforce the collection of...

Sec. 43.52.255. Tax reduction for local levies. - The tax imposed on a passenger by AS 43.52.200 -...

Sec. 43.52.260. Periodic report. - The Department of Commerce, Community, and Economic Development shall, every...

Sec. 43.52.295. Definitions. - In AS 43.52.200 - 43.52.295, (1) “commercial passenger vessel” means...