Alaska Statutes — Title 43 (Revenue and Taxation)
AS 43.52.295
Definitions
In AS 43.52.200 - 43.52.295,
# (1)
"commercial passenger vessel" means a boat or vessel that is used in the common carriage of passengers in commerce; "commercial passenger vessel" does not include
# (A)
vessels with fewer than 250 berths or other overnight accommodations for passengers;
# (B)
noncommercial vessels, warships, and vessels operated by the state, the United States, or a foreign government;
# (2)
"marine water of the state" and "state marine water" have the meaning given to "waters" in
AS 46.03.900, except that they include only marine waters;
# (3)
"passenger" means a person whom a common carrier has contracted to carry from one place to another;
# (4)
"voyage" means any trip or itinerary lasting more than 72 hours on the state's marine water.
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