A passenger subject to the excise tax imposed by AS 43.52.200 - 43.52.295 is liable for the payment of the tax. The tax shall be collected from the passenger by the person who provides travel aboard a commercial vessel and shall be paid to the department in the manner and at the times required by the department by regulation.
Structure Alaska Statutes
Title 43. Revenue and Taxation
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.
Sec. 43.52.220. Liability for payment of tax.
Sec. 43.52.230. Disposition of receipts.
Sec. 43.52.240. Administration.
Sec. 43.52.255. Tax reduction for local levies.