The taxes imposed by AS 43.52.010 - 43.52.099 are in addition to taxes that may be imposed on vehicle rentals by a municipality under AS 29.45.
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.