Alaska Administrative Code — Title 15 (Revenue)
15 AAC 52.220
Exemptions
Official textakleg.govlast amended
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.
(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