Alaska Statutes.
Title 43. Revenue and Taxation
Chapter 52. Transportation Taxes
Section 10. Levy of Passenger Vehicle Rental Tax.
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AS 43.52.010. Levy of Passenger Vehicle Rental Tax.

There is imposed an excise tax on the charge for the lease or rental of a passenger vehicle in this state if the lease or rental of the passenger vehicle does not exceed a period of 90 consecutive days.

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