The department shall
(1) collect and enforce the collection of taxes due under AS 43.52.200 - 43.52.295 and penalties as provided in AS 43.05;
(2) adopt regulations necessary for the administration of AS 43.52.200 - 43.52.295; and
(3) subject to annual appropriation, distribute the payments described in AS 43.52.230(b).
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.