{"data":{"id":"us-ak/as-43.52.295","jurisdiction":"us-ak","citation":"AS 43.52.295","heading":"Definitions.","body":"In AS 43.52.200 — 43.52.295,\n(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\n(A) vessels with fewer than 250 berths or other overnight accommodations for passengers;\n(B) noncommercial vessels, warships, and vessels operated by the state, the United States, or a foreign government;\n(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;\n(3) “passenger” means a person whom a common carrier has contracted to carry from one place to another;\n(4) “voyage” means any trip or itinerary lasting more than 72 hours on the state's marine water.","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#43.52.295","current_through":"Alaska Statutes 2025 (34th Legislature, 2025-2026)","vintage":"","retrieved_at":"2026-09-02T06:19:28Z","sha256":"a47266caee0b02776315465a46bcb86d24d376caf1989a42f7d468e50acb5e63","source_id":"us-ak","stale":false,"prev":"us-ak/as-43.52.260","next":"us-ak/as-43.55.010"},"notice":"GroundRules: Original legal text. Not legal advice."}