(a) The taxes imposed by AS 43.52.010 - 43.52.099 shall be collected and paid to the department
(1) by the person who provides the leased or rented vehicle; and
(2) in the manner and at the times required by the department by regulation.
(b) The tax shall be stated as a separate item on the lease or rental contract or other document invoicing payment.
Structure Alaska Statutes
Title 43. Revenue and Taxation
Chapter 52. Transportation Taxes
Article 1. Vehicle Rental Taxes.
Sec. 43.52.010. Levy of passenger vehicle rental tax.
Sec. 43.52.020. Rate of passenger vehicle rental tax.
Sec. 43.52.030. Levy of recreational vehicle rental tax.
Sec. 43.52.040. Rate of recreational vehicle rental tax.
Sec. 43.52.050. Liability for payment of vehicle rental taxes.
Sec. 43.52.060. Applicability of the tax.
Sec. 43.52.070. Relationship to municipal levies.
Sec. 43.52.080. Administration of tax and sharing of information with municipalities.