Alaska Statutes
Article 2. Excise Tax on Travel Aboard Commercial Passenger Vessels.
Sec. 43.52.295. Definitions.

In AS 43.52.200 - 43.52.295,
(1) “commercial passenger vessel” means a boat or vessel that is used in the common carriage of passengers in commerce; “commercial passenger vessel” does not include
(A) vessels with fewer than 250 berths or other overnight accommodations for passengers;
(B) noncommercial vessels, warships, and vessels operated by the state, the United States, or a foreign government;
(2) “marine water of the state” and “state marine water” have the meaning given to “waters” in AS 46.03.900, except that they include only marine waters;
(3) “passenger” means a person whom a common carrier has contracted to carry from one place to another;
(4) “voyage” means any trip or itinerary lasting more than 72 hours on the state's marine water.

Structure Alaska Statutes