Alaska Statutes — Title 43 (Revenue and Taxation)
AS 43.52.220
Liability for payment of tax
Official textakleg.gov
A passenger subject to the excise tax imposed by AS 43.52.200 - 43.52.295 is liable for the payment of the tax. The tax shall be collected from the passenger by the person who provides travel aboard a commercial vessel and shall be paid to the department in the manner and at the times required by the department by regulation.
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