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. - There is imposed an excise tax on the charge for...

Sec. 43.52.020. Rate of passenger vehicle rental tax. - The rate of the tax levied in AS 43.52.010 is...

Sec. 43.52.030. Levy of recreational vehicle rental tax. - There is imposed an excise tax on the charge for...

Sec. 43.52.040. Rate of recreational vehicle rental tax. - The rate of the tax levied in AS 43.52.030 is...

Sec. 43.52.050. Liability for payment of vehicle rental taxes. - (a) The taxes imposed by AS 43.52.010 - 43.52.099 shall...

Sec. 43.52.060. Applicability of the tax. - The provisions of AS 43.52.010 - 43.52.099 apply to a...

Sec. 43.52.070. Relationship to municipal levies. - The taxes imposed by AS 43.52.010 - 43.52.099 are in...

Sec. 43.52.080. Administration of tax and sharing of information with municipalities. - (a) The department shall administer the taxes imposed by this...

Sec. 43.52.090. Exemption. - The tax imposed in AS 43.52.010 - 43.52.099 does not...

Sec. 43.52.099. Definitions. - In AS 43.52.010 - 43.52.099, (1) “fees and costs” means...

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. - There is imposed an excise tax on passengers traveling on...

Sec. 43.52.210. Rate of tax. - The tax imposed by AS 43.52.200 - 43.52.295 is levied...

Sec. 43.52.220. Liability for payment of tax. - A passenger subject to the excise tax imposed by AS...

Sec. 43.52.230. Disposition of receipts. - (a) The proceeds from the tax imposed under AS 43.52.200...

Sec. 43.52.240. Administration. - The department shall (1) collect and enforce the collection of...

Sec. 43.52.255. Tax reduction for local levies. - The tax imposed on a passenger by AS 43.52.200 -...

Sec. 43.52.260. Periodic report. - The Department of Commerce, Community, and Economic Development shall, every...

Sec. 43.52.295. Definitions. - In AS 43.52.200 - 43.52.295, (1) “commercial passenger vessel” means...