Alaska Administrative Code — Title 15 (Revenue)
15 AAC 52.210
Collection and payment of commercial passenger vessel tax
# (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.
(Eff. 5/3/2007, Register 182)
Statutory Authority:
Authority:
AS 43.05.080 AS 43.52.220 AS 43.52.240
Amendment history
Eff. 5/3/2007, Register 182
Source: official source document (full AAC Title 15 PDF)
In this chapter (13 sections)
- 52.010 · Collection of vehicle rental tax and filing of returns
- 52.020 · Exemptions from vehicle rental tax
- 52.030 · Effect of extensions, renewals, or new or supplemental…
- 52.091 · Applicability to contracts executed before January 1, 2004
- 52.099 · Definitions
- 52.210 · Collection and payment of commercial passenger vessel tax
- 52.220 · Exemptions
- 52.240 · Returns
- 52.250 · Records retention and inspection
- 52.255 · Tax reduction for local levies
- 52.295 · Definitions
- 52.910 · Applicability to contracts executed before January 1, 2004
- 52.990 · Definitions