- Alaska Statutes.
- Title 43. Revenue and Taxation
- Chapter 52. Transportation Taxes
- Section 80. Administration of Tax.
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AS 43.52.080. Administration of Tax.
- (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.
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