The tax imposed on a passenger by AS 43.52.200 - 43.52.295 shall be reduced by the total amount of a tax on the passenger traveling on a commercial passenger vessel that is imposed and collected by a home rule or general law municipality under a law enacted before December 17, 2007.
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.