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Alaska Administrative Code (Last Updated: January 12, 2017) |
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Title 15. Revenue. |
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Chapter 15.52. Transportation Taxes. |
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Article 15.52.2. Excise Tax on Travel Aboard Commercial Passenger Vessels. |
Section 15.52.210. Collection and payment of commercial passenger vessel tax.
Latest version.
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(a) A person required under AS 43.52.220 to collect from a passenger and remit to the department a tax imposed by AS 43.52.200 - 43.52.295 shall (1) collect the tax from the passenger on or before completion of the voyage, regardless of billing practices, installment agreements, credit procedures, or bad debts; and (2) pay the tax to the department on or before the end of the month following the month in which the voyage ended. (b) The tax imposed by AS 43.52.200 - 43.52.295 applies to a passenger provided a voyage under a promotion, contest, or other agreement for which the passenger did not compensate the person who provided travel aboard the commercial vessel.
Authorities
43.05.080;43.52.220;43.52.240