Alaska Administrative Code — Title 15 (Revenue)
15 AAC 165.130
Calculation of tax
An operator shall calculate the amount subject to tax imposed by AS 43.35.210 by multiplying adjusted gross income from gaming or gambling earned during the entire voyage by the percentage of gaming or gambling hours conducted in waters under the state's jurisdiction.
The operator shall calculate the percentage by dividing the total number of gaming or gambling hours while in waters under the state's jurisdiction by the total number of gaming or gambling hours during the entire voyage.
(Eff. 4/11/2008, Register 186)
Statutory Authority:
Authority:
AS 43.05.080 AS 43.35.200 AS 43.35.210
Editor's note:
As of Register 186 (July 2008), the regulations attorney made technical revisions under AS
44.62.125(b)(6), to 15 AAC 165.130 and the authority citation for that section, to reflect the renumbering of statutory authorities, from AS 05.16.010 - 05.16.030 to AS 43.35.200 - 43.35.220, by the revisor of statutes on May 8, 2008.
Amendment history
Eff. 4/11/2008, Register 186
Source: official source document (full AAC Title 15 PDF)
In this chapter (5 sections)
- 165.110 · Tax returns, payment, and administration
- 165.120 · Extension of time for filing return
- 165.130 · Calculation of tax
- 165.140 · Records retention and inspection
- 165.900 · Definitions