Section 43.52.050. Liability for payment of vehicle rental taxes.

Latest version.

   (a) The taxes imposed by AS 43.52.010 - 43.52.099 shall be collected and paid to the department
        (1) by the person who provides the leased or rented vehicle; and
        (2) in the manner and at the times required by the department by regulation.
   (b) The tax shall be stated as a separate item on the lease or rental contract or other document invoicing payment.

Notes

Implemented As

15 AAC 52.010
15 AAC 52.020
15 AAC 52.030
15 AAC 52.099

References

15 AAC 52.010

History

(Sec. 1 ch 105 SLA 2003)

                    
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