Section 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 water with the intent to allow passengers to embark or disembark.

Authorities

29.60.810;43.52.210;43.52.220;43.52.230;43.52.240;43.52.255;43.52.260;43.52.295

Notes

Implemented As

15 AAC 52.010
15 AAC 52.020
15 AAC 52.091
15 AAC 52.099

References

15 AAC 52.210
15 AAC 52.220
15 AAC 52.240
15 AAC 52.295
AS 29.60.810 Grant applications. [See delayed amendment note]..
AS 43.52.210 Rate of tax.
AS 43.52.220 Liability for payment of tax.
AS 43.52.230 Disposition of receipts.
AS 43.52.240 Administration.
AS 43.52.255 Tax reduction for local levies.
AS 43.52.260 Periodic report.
AS 43.52.295 Definitions.

History

(Sec. 1, 2006 Primary Election Ballot Measure No. 2; am Sec. 2 ch 101 SLA 2010)