- Alaska Statutes.
- Title 43. Revenue and Taxation
- Chapter 52. Transportation Taxes
- Section 295. Definitions.
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AS 43.52.295. Definitions.
In AS 43.52.200 - 43.52.295,
- (1) "commercial passenger vessel" means a boat or vessel that is used in the common carriage of
passengers in commerce; "commercial passenger vessel" does not include
- (A) vessels with fewer than 250 berths or other overnight accommodations for passengers;
- (B) noncommercial vessels, warships, and vessels operated by the state, the United States,
or a foreign government;
- (2) "marine water of the state" and "state marine water" have the meaning given to "waters" in AS 46.03.900 , except that they include only marine waters;
- (3) "passenger" means a person whom a common carrier has contracted to carry from one place to another;
- (4) "voyage" means any trip or itinerary lasting more than 72 hours.
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