Alaska Administrative Code
Title 15 - Revenue
Chapter 52 - Transportation Taxes
Article 2 - Excise Tax on Travel Aboard Commercial Passenger Vessels
15 AAC 52.295 - Definitions
Universal Citation: 15 AK Admin Code 15 AAC 52.295
Current through August 30, 2024
(a) In 15 AAC 52.210 - 15 AAC 52.295, "passenger manifest" means a document stating the total number of passengers aboard the commercial passenger vessel at the time the vessel enters the boundaries of a port of call within the state.
(b) In AS 43.52.295, "itinerary" means a trip or journey
(1) commencing in a port within or
outside of the state; and
(2)
having at least one port of call within the state.
(c) In AS 43.52.200-43.52.295 and 15 AAC 52.210 - 15 AAC 52.295, unless the context requires otherwise,
(1) "municipality" has
the meaning given in
AS
29.71.800;
(2) "port of call" means a municipality at
which a commercial passenger vessel commences or ends a voyage or stops during
a voyage, and
(A) at which the commercial
passenger vessel embarks or disembarks passengers; or
(B) to which a commercial passenger vessel
lighters passengers.
Authority:AS 43.05.080
AS 43.52.220
AS 43.52.230
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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