{"data":{"id":"us-ak/as-43.52.200","jurisdiction":"us-ak","citation":"AS 43.52.200","heading":"Levy of excise tax on overnight accommodations on commercial passenger vessels.","body":"There is imposed an excise tax on passengers traveling on commercial passenger vessels providing overnight accommodations that anchor or moor on the state's marine water with the intent to allow passengers to embark or disembark.","path":["Title 43. Revenue and Taxation.","Chapter 52. Transportation Taxes.","Article 2. Excise Tax on Travel Aboard Commercial Passenger Vessels."],"source_url":"https://www.akleg.gov/basis/statutes.asp#43.52.200","current_through":"Alaska Statutes 2025 (34th Legislature, 2025-2026)","vintage":"","retrieved_at":"2026-09-02T06:19:28Z","sha256":"beaa174ab6a9eab1076175281b991100e023d3527d12a6f5d472cab3ec284bb0","source_id":"us-ak","stale":false,"prev":"us-ak/as-43.52.099","next":"us-ak/as-43.52.210"},"notice":"GroundRules: Original legal text. Not legal advice."}