Alaska Statutes.
Title 43. Revenue and Taxation
Chapter 52. Transportation Taxes
Section 220. Liability for Payment of Tax.
previous: Section 210. Rate of Tax.
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AS 43.52.220. Liability for Payment of Tax.

A passenger traveling on a commercial passenger vessel providing overnight accommodations in state marine water is liable for the tax imposed by AS 43.52.200 - 43.52.295. The tax shall be collected and is due and payable to the department

(1) by the person who provides travel aboard a commercial vessel for which the tax is payable; and

(2) in the manner and at the times required by the department by regulation.

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