Section 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; "commercial passenger vessel" does not include
             (A) vessels with fewer than 250 berths or other overnight accommodations for passengers;
             (B) noncommercial vessels, warships, and vessels operated by the state, the United States, or a foreign government;
        (2) "marine water of the state" and "state marine water" have the meaning given to "waters" in AS 46.03.900, except that they include only marine waters;
        (3) "passenger" means a person whom a common carrier has contracted to carry from one place to another;
        (4) "voyage" means any trip or itinerary lasting more than 72 hours on the state's marine water.

Authorities

43.20.021;46.03.760

Notes

Recent Bills that will modify this

HB 252 ELCTRNC TAX RETURNS; VESSEL PASSENGER TAX
SB 136 ELCTRNC TAX RETURNS; VESSEL PASSENGER TAX

References

15 AAC 165.900
15 AAC 52.295
AS 43.20.021 Internal Revenue Code adopted by reference.
AS 46.03.760 Civil action for pollution; damages.

History

(Sec. 1, 2006 Primary Election Ballot Measure No. 2; am Sec. 11 ch 101 SLA 2010)