Alaska Statutes — Title 43 (Revenue and Taxation)
AS 43.52.080
Administration of tax and sharing of information with municipalities
# (a)
The department shall administer the taxes imposed by this chapter and may adopt necessary regulations.
# (b)
The proceeds of the vehicle rental taxes imposed by AS 43.52.010 - 43.52.099 shall be deposited into a special vehicle rental tax account in the general fund.
# (c)
The legislature may appropriate the actual balance of the vehicle rental tax account for tourism development and marketing. This section is not intended to create a dedicated fund.
# (d)
Notwithstanding AS 40.25.100(a) and AS 43.05.230(a), the department may furnish the proper officer or representative of a municipality the tax returns or reports filed with the department under AS 43.52.010 - 43.52.099 if the municipality grants substantially similar privileges to the department, provides adequate safeguards for the confidentiality of the returns and reports, and uses the returns and reports only for tax purposes.
Source: official source document (full Title 43 PDF)
In this chapter (19 sections)
- 43.52.010 · Levy of passenger vehicle rental tax
- 43.52.020 · Rate of passenger vehicle rental tax
- 43.52.030 · Levy of recreational vehicle rental tax
- 43.52.040 · Rate of recreational vehicle rental tax
- 43.52.050 · Liability for payment of vehicle rental taxes
- 43.52.060 · Applicability of the tax
- 43.52.070 · Relationship to municipal levies
- 43.52.080 · Administration of tax and sharing of information with…
- 43.52.090 · Exemption
- 43.52.099 · Definitions
- 43.52.200 · Levy of excise tax on overnight accommodations on…
- 43.52.210 · Rate of tax
- 43.52.220 · Liability for payment of tax
- 43.52.230 · Disposition of receipts
- 43.52.240 · Administration
- 43.52.250 · Local levies
- 43.52.255 · Tax reduction for local levies
- 43.52.260 · Periodic report
- 43.52.295 · Definitions