Alaska Statutes Title 43, Chapter 43.52, Article 02 - 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 commercial passenger vessels providing overnight accommodations that anchor or moor on the state's marine...
• Sec. 43.52.210 Rate of Tax.
  The tax imposed by AS 43.52.200 - 43.52.295 is levied at a rate of $34.50 for a passenger for each voyage.
• Sec. 43.52.220 Liability for Payment of Tax.
  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...
• Sec. 43.52.230 Disposition of Receipts.
  (a) The proceeds from the tax imposed under AS 43.52.200 - 43.52.295 shall be deposited in a special "commercial vessel passenger tax account" in...
• Sec. 43.52.240 Administration.
  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...
• Sec. 43.52.250 Local Levies. [Repealed, Sec. 12 Ch 101 Sla 2010].
  Repealed or Renumbered
• Sec. 43.52.255 Tax Reduction for Local Levies.
  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...
• Sec. 43.52.260 Periodic Report.
  The Department of Commerce, Community, and Economic Development shall, every three years, prepare and submit to the governor, the legislature, and the public a...
• 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;...

Last modified: November 15, 2016