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.
Section: Previous 43.52.200 43.52.210 43.52.220 43.52.230 43.52.240 43.52.250 43.52.255 43.52.260 43.52.295 NextLast modified: November 15, 2016