GroundRules
AS 43.52.220: Liability for payment of tax.
Where this section sits in the code
- Title 43. Revenue and Taxation.
- Chapter 52. Transportation Taxes.
- Article 2. Excise Tax on Travel Aboard Commercial Passenger Vessels.
A passenger subject to the excise tax imposed by AS 43.52.200 — 43.52.295 is liable for the payment of the tax. The tax shall be collected from the passenger by the person who provides travel aboard a commercial vessel and shall be paid to the department in the manner and at the times required by the department by regulation.
Collected 2026-09-02T06:19:28Z. Source file · JSON