Alaska Administrative Code
Title 15 - Revenue
Chapter 52 - Transportation Taxes
Article 2 - Excise Tax on Travel Aboard Commercial Passenger Vessels
15 AAC 52.220 - Exemptions
Universal Citation: 15 AK Admin Code 15 AAC 52.220
Current through August 30, 2024
The tax imposed by AS 43.52.200-43.52.295 does not apply to passengers on board a commercial passenger vessel that does not anchor or moor in state marine waters with the intent to allow passengers to disembark.
Authority:AS 43.05.080
AS 43.52.220
AS 43.52.240
Disclaimer: These regulations may not be the most recent version. Alaska may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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