Alaska Administrative Code
Title 15 - Revenue
Chapter 52 - Transportation Taxes
Article 2 - Excise Tax on Travel Aboard Commercial Passenger Vessels
15 AAC 52.210 - Collection and payment of commercial passenger vessel tax
Universal Citation: 15 AK Admin Code 15 AAC 52.210
Current through August 30, 2024
(a) A person required under AS 43.52.220 to collect from a passenger and remit to the department a tax imposed by AS 43.52.200-43.52.295 shall
(1) collect the tax from the passenger on or
before completion of the voyage, regardless of billing practices, installment
agreements, credit procedures, or bad debts; and
(2) pay the tax to the department on or
before the end of the month following the month in which the voyage
ended.
(b) The tax imposed by AS 43.52.200-43.52.295 applies to a passenger provided a voyage under a promotion, contest, or other agreement for which the passenger did not compensate the person who provided travel aboard the commercial vessel.
Authority:AS 43.05.080
AS 43.52.220
AS 43.52.240
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