Section 43.52.010. Levy of passenger vehicle rental tax.

There is imposed an excise tax on the charge for the lease or rental of a passenger vehicle in this state if the lease or rental of the passenger vehicle does not exceed a period of 90 consecutive days.

Authorities

43.52.020;43.52.050;43.52.060;43.52.070;43.52.080;43.52.090;43.52.099

Notes

Recent Bills that will modify this

SB 66 PASSENGER & REC. VEHICLE RENTAL TAX

Implemented As

15 AAC 52.030

References

15 AAC 52.010
15 AAC 52.020
15 AAC 52.030
15 AAC 52.091
15 AAC 52.099
AS 43.52.020 Rate of passenger vehicle rental tax.
AS 43.52.050 Liability for payment of vehicle rental taxes.
AS 43.52.060 Applicability of the tax.
AS 43.52.070 Relationship to municipal levies.
AS 43.52.080 Administration of tax and sharing of information with municipalities.
AS 43.52.090 Exemption.
AS 43.52.099 Definitions.

History

(Sec. 1 ch 105 SLA 2003)