Alaska Statutes.
Title 43. Revenue and Taxation
Chapter 52. Transportation Taxes
Section 200. Levy of Excise Tax on Overnight Accommodations on Commercial Passenger Vessels.
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AS 43.52.200. Levy of Excise Tax on Overnight Accommodations on Commercial Passenger Vessels.

There is imposed an excise tax on travel on commercial passenger vessels providing overnight accommodations in the state's marine water.

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