GroundRules
AS 43.52.240: Administration.
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.
The department shall
(1) collect and enforce the collection of taxes due under AS 43.52.200 — 43.52.295 and penalties as provided in AS 43.05;
(2) adopt regulations necessary for the administration of AS 43.52.200 — 43.52.295; and
(3) subject to annual appropriation, distribute the payments described in AS 43.52.230(b).
Collected 2026-09-02T06:19:28Z. Source file · JSON