- Alaska Statutes.
- Title 43. Revenue and Taxation
- Chapter 52. Transportation Taxes
- Section 50. Liability For Payment of Vehicle Rental Taxes.
previous: Section 40
. Rate of Recreational Vehicle Rental Tax.
next: Section 60
. Applicability of the Tax.
AS 43.52.050. Liability For Payment of Vehicle Rental Taxes.
- (a) The taxes imposed by AS 43.52.010 - 43.52.099 shall be collected and paid to the department
- (1) by the person who provides the leased or rented vehicle; and
- (2) in the manner and at the times required by the department by regulation.
- (b) The tax shall be stated as a separate item on the lease or rental contract or other document invoicing payment.
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