Alaska Administrative Code — Title 15 (Revenue)
15 AAC 52.295
Definitions
# (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.
(Eff. 5/3/2007, Register 182)
Statutory Authority:
Authority:
AS 43.05.080 AS 43.52.230
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