Definitions for 15 AAC 19.1410 - 15 AAC 19.1490

# (1)

"Alaska mobile property operations" means

# (A)

transporting goods or persons by ship or barge between a port outside the state and a port within the state; or

# (B)

leasing out or chartering out ships, or property used on or in conjunction with ships, used for transportation described in (A) of this paragraph;

# (2)

"international mobile property operations" means

# (A)

transporting goods or persons by ship or barge between a port outside the
United States and a port within the United States; or

# (B)

leasing out or chartering out ships, or property used on or in conjunction with ships, used for transportation described in (A) of this paragraph;

# (3)

"ship" means a floating vessel that is self-propelled and capable of

(A) carrying cargo or passengers; or

(B) pushing or towing barges;

# (4)

"water transportation carrier" means a taxpayer that engages in Alaska mobile property operations during the tax year.
(Eff. 8/8/2007, Register 183)
Statutory Authority:
Authority:
AS 43.05.080 AS 43.20.143 AS 43.20.145
AS 43.19.010 AS 43.20.144
Editor's note:
In 2012 the revisor of statutes, acting under AS 01.05.031, renumbered former AS 43.20.071 as AS
43.20.143, former AS 43.20.072 as AS 43.20.144, and former AS 43.20.073 as AS 43.20.145.
As of Register 204 (January 2013), the regulations attorney made conforming technical revisions to the authority citation that follows 15 AAC 19.1490, so that citations to former AS 43.20.071, 43.20.072, and 43.20.073 now refer to the renumbered statutes, AS 43.20.143, 43.20.144, and 43.20.145.