Section 43.52.220. Liability for payment of tax.

Latest version.

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.

Notes

Implemented As

15 AAC 52.210
15 AAC 52.220
15 AAC 52.240
15 AAC 52.250
15 AAC 52.295

References

15 AAC 52.210

History

(Sec. 1, 2006 Primary Election Ballot Measure No. 2; am Sec. 4 ch 101 SLA 2010)

                    
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