Section 15.52.220. Exemptions.

Latest version.

The tax imposed by AS 43.52.200 - 43.52.295 does not apply to passengers on board a commercial passenger vessel that does not anchor or moor in state marine waters with the intent to allow passengers to disembark.

Authorities

43.05.080;43.52.220;43.52.240

Notes

Authority
 AS 43.05.080  
AS 43.52.220  
AS 43.52.240  
History Eff. 5/3/2007, Register 182

                    
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