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Alaska · Through Alaska Statutes 2025 (34th Legislature, 2025-2026)

AS 43.52.295: Definitions.

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Where this section sits in the code
  1. Title 43. Revenue and Taxation.
  2. Chapter 52. Transportation Taxes.
  3. Article 2. Excise Tax on Travel Aboard Commercial Passenger Vessels.

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 on the state's marine water.

Collected 2026-09-02T06:19:28Z. Source file · JSON

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