{"data":{"id":"us-ak/as-43.52.220","jurisdiction":"us-ak","citation":"AS 43.52.220","heading":"Liability for payment of tax.","body":"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.","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#43.52.220","current_through":"Alaska Statutes 2025 (34th Legislature, 2025-2026)","vintage":"","retrieved_at":"2026-09-02T06:19:28Z","sha256":"999117138fae03229419f95f59fccec37c3482a3d1f512300876dac80fd299d8","source_id":"us-ak","stale":false,"prev":"us-ak/as-43.52.210","next":"us-ak/as-43.52.230"},"notice":"GroundRules: Original legal text. Not legal advice."}