Alaska Administrative Code (Last Updated: January 12, 2017) |
Title 15. Revenue. |
Chapter 15.52. Transportation Taxes. |
Article 15.52.2. Excise Tax on Travel Aboard Commercial Passenger Vessels. |
Section 15.52.295. Definitions.
Latest version.
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(a) In 15 AAC 52.210 - 15 AAC 52.295, "passenger manifest" means a document stating the total number of passengers aboard the commercial passenger vessel at the time the vessel enters the boundaries of a port of call within the state. (b) In AS 43.52.295, "itinerary" means a trip or journey (1) commencing in a port within or outside of the state; and (2) having at least one port of call within the state. (c) In AS 43.52.200 - 43.52.295 and 15 AAC 52.210 - 15 AAC 52.295, unless the context requires otherwise, (1) "municipality" has the meaning given in AS 29.71.800; (2) "port of call" means a municipality at which a commercial passenger vessel commences or ends a voyage or stops during a voyage, and (A) at which the commercial passenger vessel embarks or disembarks passengers; or (B) to which a commercial passenger vessel lighters passengers.
Authorities
43.05.080;43.52.220;43.52.230;43.52.240
Notes
Authority
AS 43.05.080 AS 43.52.220 AS 43.52.230 AS 43.52.240History
Eff. 5/3/2007, Register 182